https://www.taxtmi.com/caselaws?id=98809 The Tribunal ruled in favor of the appellant, rejecting the clubbing of clearances of multiple units for Central Excise duty assessment. The decision was based on the independent status of the units, lack of substantial evidence of control, and adherence to legal principles regarding clubbing of clearances. The appeal was allowed with consequential relief, and no order was passed on the point of limitation raised by the appellant. en-us Wed, 10 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98809 The Tribunal ruled in favor of the appellant, rejecting the clubbing of clearances of multiple units for Central Excise duty assessment. The decision was based on the independent status of the units, lack of substantial evidence of control, and adherence to legal principles regarding clubbing of clearances. The appeal was allowed with consequential relief, and no order was passed on the point of limitation raised by the appellant. Case-Laws Central Excise Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98809