2017 (8) TMI 1521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant. Shri H.C. Saini, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeals are filed against the Order-in-Original No. 04/2013, dated 31-1-2013. 2. During the period under consideration (2006-11), the appellant was engaged in the manufacturing activity of PCC poles, SS Structures, Roaster Switches, etc. The appellant is a prop .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. Regarding the remaining two firms, it appears that their manufacturing premises were separate and separate bills were issued for goods. However, the office is in common building/premises. The cash flow was there among the firms without payment of any interest but the same was properly adjusted in the returns. All the firms have filed independent income tax assessments and as well as indirect ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... though there is a common management control and common Directors and finance of the firm lies with the main unit, SSI exemption cannot be denied. 8. In the light of the above decisions, we are of the view that the impugned order cannot be sustained and is set aside and both the appeals filed by the appellant are allowed. (Dictated and pronounced in the open Court)
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X