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of <h1>The Supreme Court dismissed the special leave petition in the case.</h1> The Supreme Court dismissed the special leave petition in the case. - TMI SSI Exemption - Clubbing of the value of clearances - the decision in the case of Parag Fans and Cooling Systems Ltd. Versus Commissioner Customs Central Excise & Service Tax Indore [2014 (10) TMI 875 - MADHYA PRADESH HIGH COURT] contested, where it was held that Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries - Held that: - the decision in the abovementioned case upheld - petition dismissed - decided against petitioner. The Supreme Court dismissed the special leave petition in the case. (Citation: 2017 (7) TMI 244 - SC)
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