In the instant case Mr. X is the proprietor of one unit and Mrs. X  is the proprietor of another unit. They are husband and wife. Smt. Annie George has also given General Power of Attorney to Shri George Kurian. For all intense and purposes, the whole show was being run by George Kurian.

In this case, CESTAT has found that the value of goods cleared by two units must be clubbed together for the purpose of SSI exemption under Central Excise.

(See: - TREADWELL RUBBERS Versus COMMISSIONER OF C. EX., MANGALORE - 2007 -TMI - 1389 - CESTAT, BANGALORE - Central Excise)

Clubbing of clearances: aggregate related proprietorships' outputs to determine SSI exemption eligibility under Central Excise. Two separate proprietorships held by husband and wife, operated by a common agent under a General Power of Attorney, were treated as a single economic enterprise; the appellate authority aggregated the value of goods cleared by both units and clubbed those clearances together for determining eligibility for the SSI exemption under Central Excise.