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1 - 2 of 2 (0.20 seconds)E. Septon And Company Private Limited vs Superintendent Of Central Excise And ... on 27 September, 1984
That means he has included the value of excisable goods cleared by M/s. Parle Bottling Co. (Private) Ltd./Parle Exports Pvt. Ltd. with that of the petitioner in order to arrive at the conclusion that the total excisable goods cleared has exceeded Rs. 30 lakhs in the preceding financial year. This, in our opinion, is not correct in view of our earlier decision in O.J.C. No. 1510/78 disposed of on 9-7-1985. It has also not been found by O.P. No. 1, the Assistant Collector of Central Excise, Rourkela, that the total value of all excisable goods cleared by the petitioner in the preceding financial year had exceeded Rs. 30 lakhs. Similar question also came up before the Allahabad High Court in the case of E. Septon and Company Private Limited v. Superintendent of Central Excise and Anr -1985 (19) E.L.T. 57, and it was held that the total investment made by a company on plant and machinery installed in the two units cannot be iclubbed together for the purpose of exemption.
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