https://www.taxtmi.com/caselaws?id=81487 The judgment determined that partnership firms with common partners should be treated as separate legal entities for the purpose of eligibility under Notification No. 175/86. Emphasizing the distinct legal status of partnership firms, the court held that common partners alone do not justify treating them as a single manufacturer to prevent tax evasion. The firms, having individual licenses and financial independence, were considered independent entities entitled to the notification's benefits. Consequently, the denial of exemption under the notification to both firms was deemed incorrect, leading to the allowance of the appeals with consequential relief. en-us Thu, 26 Sep 1991 00:00:00 +0530 Sat, 25 Jun 2011 15:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81487 The judgment determined that partnership firms with common partners should be treated as separate legal entities for the purpose of eligibility under Notification No. 175/86. Emphasizing the distinct legal status of partnership firms, the court held that common partners alone do not justify treating them as a single manufacturer to prevent tax evasion. The firms, having individual licenses and financial independence, were considered independent entities entitled to the notification's benefits. Consequently, the denial of exemption under the notification to both firms was deemed incorrect, leading to the allowance of the appeals with consequential relief. Case-Laws Central Excise Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81487