TMI Blog2007 (8) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of separate units; that sugar and molasses came under one of the units, paper and paper board came in the other unit and that chemicals came in the third unit. In the circumstances, the assessee-respondent was entitled to the benefit of exemption notification - It is not even alleged in the show cause notice that there are three factories as submitted on behalf of the Department - appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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