TMI Blog2003 (8) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... e up for consideration pursuant to order of remand by the Hon'ble Supreme Court of India by its judgment dated 4-12-2002 in Civil Appeal No. 6161 of 1999 and C.A. Nos. 6152/99 and 6157/99 [2003 (151) E.L.T. 14 (S.C.)]. We heard the learned Counsel for the appellants and the learned DR. 2. The Hon'ble Supreme Court after confirming the finding of this Tribunal in order dated 27-7-99 as to the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then there may be some justification for the appellant to urge, so far as M/s. Supreme Washers (P) Ltd. is concerned, it being a limited company, its production cannot be clubbed with the other units. However, since this aspect of the case and applicability of the Circulars referred herein above was not brought to the notice of the Tribunal, we are in agreement with the suggestion made by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Supreme Court as such is not produced before us. But on going through the circular dated 10-5-56, it is seen that paragraphs (i) to (iii) contained therein are quoted verbatim in circular dated 29-5-92 as if those provisions stood contained in Notification dated 1-3-56. Both sides submit before us that what is referred in circular dated 29-5-92 and as contained in Notification dated 1-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch such limited company which is a manufacturer will be entitled to separate exemption limit. By applying the above provisions the production of M/s. Supreme Washers (P) Ltd. has to be considered separately for the purpose of exemption limit. We clarify the above position and dispose of the appeals. We, therefore, hold that the production of Supreme Washers (P) Ltd. cannot be clubbed with the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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