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of <h1>High Court rules against turnover clubbing for SSI exemption, requiring individual unit notices.</h1> <h3>Commissioner Of Central Excise Noida-I Versus M/s Garg Industries</h3> The High Court dismissed the appeal regarding the clubbing of turnover of six units for SSI exemption, stating that notices must be issued to all units ... SSI exemption - clubbing of clearances - dummy units - Held that:- All the units are located at different places and the mere fact that the units are owned and controlled by one person does not allow clubbing of the clearances. Merely because the proprietor of the present concern has interest in other six units does not entitle the Department to club all the shares of the assessee in other units - appeal dismissed - decided against Revenue. The High Court dismissed the appeal regarding the clubbing of turnover of six units for SSI exemption, stating that notices must be issued to all units and mere common ownership does not warrant clubbing of turnovers.
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