https://www.taxtmi.com/caselaws?id=108662 Clubbing of clearances cannot be sustained merely on common electricity connection or assumptions of dummy units without examining independent existence, trading or job work activity, further processing, deductions and classification. The Tribunal noted that the record did not adequately address the appellants' defence that the units were separately functioning and that material pleas had not been considered in a reasoned manner. As the order was not a speaking order, it was set aside and the matter was remanded for de novo adjudication with full consideration of the factual and legal issues. en-us Sat, 19 Aug 2000 00:00:00 +0530 Tue, 03 Apr 2012 12:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108662 Clubbing of clearances cannot be sustained merely on common electricity connection or assumptions of dummy units without examining independent existence, trading or job work activity, further processing, deductions and classification. The Tribunal noted that the record did not adequately address the appellants' defence that the units were separately functioning and that material pleas had not been considered in a reasoned manner. As the order was not a speaking order, it was set aside and the matter was remanded for de novo adjudication with full consideration of the factual and legal issues. Case-Laws Central Excise Sat, 19 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108662