https://www.taxtmi.com/caselaws?id=102461 Distinct manufacturing units were treated as separate firms where they had different constitutions, and mere commonality of some partners was held insufficient to club their clearances for denying small-scale exemption under Notification No. 175/86. The denial of exemption on that basis was therefore unsustainable. The adjudicating authority was also held bound by an earlier unchallenged appellate order in the Bombay proceedings and could not disregard it or reopen the same issue indirectly. The impugned order was set aside and consequential relief followed in favour of the assessee. en-us Mon, 20 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102461 Distinct manufacturing units were treated as separate firms where they had different constitutions, and mere commonality of some partners was held insufficient to club their clearances for denying small-scale exemption under Notification No. 175/86. The denial of exemption on that basis was therefore unsustainable. The adjudicating authority was also held bound by an earlier unchallenged appellate order in the Bombay proceedings and could not disregard it or reopen the same issue indirectly. The impugned order was set aside and consequential relief followed in favour of the assessee. Case-Laws Central Excise Mon, 20 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102461