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Orkay Gears vs Ahmedabad-I on 2 June, 2023 cites

Calcutta Chromotype Ltd. vs Collector Of Central Excise, Calcutta on 31 March, 1998

7. After having gone through the above undisputed facts on record, we are of the considered view that manufacture and clearances made by the said four units availing the benefit of Notification No. 8/2003-CE have to be clubbed together as we hold that these units are one and the same, when their operations are under common management/family members and financial control and have mutuality of financial interest with each other. When it is so, then we agree with the findings of the impugned orders. We also find that the Hon'ble Supreme Court's decision in the case of Calcutta Chromotype Ltd. v. C.C.E., Calcutta - 1998 (99) E.L.T. 202 (S.C.) had observed that depending upon the facts and circumstances of the case, veil of the company has to be lifted to find the real facts. In the present case also, all the four units, whatever is their constitution, (these are proprietary concerns), are under common management and closely controlled by relative persons. The facts and circumstances have warranted to examine the reality of these units; and after going behind the mask of these entities, it has been revealed that activities of these units i.e. manufacture,
Supreme Court of India Cites 23 - Cited by 80 - D P Wadhwa - Full Document
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