https://www.taxtmi.com/caselaws?id=82691 The Tribunal upheld the clubbing of clearances for four units based on common funding, control, and supervision by the family head, shared infrastructural facilities, management by the same individuals, common code numbers, sales network, and pricing, indicating lack of genuine independence. Duty was demanded for short quantity inputs/finished goods, leading to rejection of all four appeals. en-us Mon, 30 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82691 The Tribunal upheld the clubbing of clearances for four units based on common funding, control, and supervision by the family head, shared infrastructural facilities, management by the same individuals, common code numbers, sales network, and pricing, indicating lack of genuine independence. Duty was demanded for short quantity inputs/finished goods, leading to rejection of all four appeals. Case-Laws Central Excise Mon, 30 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82691