Common Road
To North West
public Factory Factory premises Plot-D & Plot-E Plot-C of Khasra
road premises No.119
5. The said ... plot/ shed, as the said plot -
Khasra No. 115 could not be termed as adjacent to Plot-F/119, since
there was a common road
which is second round of litigation on the issue of allowability
of „common registration‟ to the respondent manufacturer of cement.
3. The brief facts ... assessee has a leased common land with common boundary wall, and
a proper private road between the two contiguous plots of land,
however
owned by same person. Shri
Harphool Singh Jhuria being the common authorised
signatory, therefore, cannot be a ground to club the
clearances of the factories ... units belonging to two limited companies and situated in
adjacent plot is not sufficient for clubbing their clearances.
The fact that the Proprietor
West), Mumbai - 400028
Versus
M/s Lavino Kapur Cotton Pvt. Ltd. .... Respondent
Plot No. H-1, MIDC Tarapur Boisar, Thane - 401404
AND
Customs Appeals ... West), Mumbai - 400028
Versus
M/s Lavino Kapur Cotton Pvt. Ltd. .... Respondent
Plot No. H-1, MIDC Tarapur Boisar, Thane - 401404
AND
Customs Miscellaneous Application
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