https://www.taxtmi.com/caselaws?id=83705 The Tribunal ruled in favor of the appellant, finding that the lower authority's decision to club the clearances of two units was based on insufficient evidence. The Tribunal emphasized that the units should be treated as independent entities for excise purposes, giving the benefit of the doubt to the appellant. The lower authority was directed to issue orders under the law after providing the appellants with a hearing opportunity. en-us Fri, 21 Jan 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83705 The Tribunal ruled in favor of the appellant, finding that the lower authority's decision to club the clearances of two units was based on insufficient evidence. The Tribunal emphasized that the units should be treated as independent entities for excise purposes, giving the benefit of the doubt to the appellant. The lower authority was directed to issue orders under the law after providing the appellants with a hearing opportunity. Case-Laws Central Excise Fri, 21 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83705