2003 (10) TMI 50

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..... A are carrying on activities together at the different units by supplying material to each other and the costing department of one Company attends to all the units; that the price structure of one Company is based on norms fixed by the costing department and several such features were noticed by the Tribunal including common funding and financial flow back to a substantial extent though on paper t .....

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..... of exemption limit and the effect thereof had not been considered in those cases as in the present cases also. 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 .....

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