https://www.taxtmi.com/caselaws?id=109694 The concept of a controlled undertaking under the Industries (Development and Regulation) Act, 1951 cannot be imported into the Central Excise Act, 1944 to deny small-scale exemption under Notification No. 1/93-C.E. The expression "manufacturer" must be understood under Section 2(f) of the Central Excise Act, and clubbing of clearances from two units is justified only where one unit is shown to be a dummy of the other, with the other controlling production, clearances and finances. In the absence of such factual findings or evidentiary basis, denial of exemption on the ground of controlled undertaking is unsustainable. en-us Fri, 09 May 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109694 The concept of a controlled undertaking under the Industries (Development and Regulation) Act, 1951 cannot be imported into the Central Excise Act, 1944 to deny small-scale exemption under Notification No. 1/93-C.E. The expression "manufacturer" must be understood under Section 2(f) of the Central Excise Act, and clubbing of clearances from two units is justified only where one unit is shown to be a dummy of the other, with the other controlling production, clearances and finances. In the absence of such factual findings or evidentiary basis, denial of exemption on the ground of controlled undertaking is unsustainable. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109694