https://www.taxtmi.com/caselaws?id=90647 Mutuality of interest alone does not justify clubbing the clearances of two private limited companies for small scale exemption; the fact that their directors were from the same family was insufficient to treat them as one unit, so separate exemption remained available. Exemption eligibility must also be tested year-wise with reference to the preceding year's clearances; excess turnover in an earlier year did not by itself bar exemption for later years. On that basis, the adjudication order was set aside and the appellants were held entitled to exemption as separate units for the relevant periods. en-us Tue, 07 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90647 Mutuality of interest alone does not justify clubbing the clearances of two private limited companies for small scale exemption; the fact that their directors were from the same family was insufficient to treat them as one unit, so separate exemption remained available. Exemption eligibility must also be tested year-wise with reference to the preceding year's clearances; excess turnover in an earlier year did not by itself bar exemption for later years. On that basis, the adjudication order was set aside and the appellants were held entitled to exemption as separate units for the relevant periods. Case-Laws Central Excise Tue, 07 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90647