Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (7) TMI 186 - AT - Central ExciseExtract: .......lower authorities have been plausibly explained by the appellants and there is no evidence that in their case the two units were in reality owned and controlled by the same person or body of persons or the two units were only a facade to avoid 2 of the exemption. 12. In the above circumstances we set aside the impugned orders and allow the appeals.
|