https://www.taxtmi.com/caselaws?id=93164 The Tribunal held that the two manufacturers were not required to club their clearances under excise law as there was no evidence of financial flow back to the unnamed manufacturer. Additionally, the Tribunal found that the manufacturers and distributor were not related persons with mutual interests, as there was no proof of direct or indirect business connections. The Tribunal set aside the Collector's decision and allowed the appeals based on the lack of evidence supporting the clubbing of clearances and relatedness between the parties. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93164 The Tribunal held that the two manufacturers were not required to club their clearances under excise law as there was no evidence of financial flow back to the unnamed manufacturer. Additionally, the Tribunal found that the manufacturers and distributor were not related persons with mutual interests, as there was no proof of direct or indirect business connections. The Tribunal set aside the Collector's decision and allowed the appeals based on the lack of evidence supporting the clubbing of clearances and relatedness between the parties. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93164