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2002 (6) TMI 110 - CEGAT, COURT NO. IV, NEW DELHI
Extract:
.......r units into two units and there were two independent factories separated by a boundary wall and having a separate registration under the Factories Act. Similarly in the case of Agrawal Rolling Mills two units were separated by a boundary wall. Accordingly we find no infirmity in the impugned Order and we reject the appeals filed by the appellants.