2003 (10) TMI 50

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..... d as a separate entity for the purpose of exemption limit and the effect thereof had not been considered - This aspect of the matter, as to the applicability of the circulars, has not been examined inasmuch as the same had not been brought to the notice of the Tribunal. Therefore, we think it appropriate to set aside the order made by the Tribunal and remit the matter to the Tribunal for fresh con .....

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..... ion under Central Excise Act and, therefore, clearances made by these units have been clubbed to hold that these Companies cannot avail of such benefit. A somewhat similar matter came up for consideration before this Court in M/s. Supreme Washers (P) Ltd. v. The Commissioner of Central Excise, Pune - Civil Appeal No. 6161 of 1999 and connected matters. In one of the Civil appeals it was brought to .....

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