https://www.taxtmi.com/caselaws?id=114421 The Tribunal held that clubbing of clearances for Small Scale Industries (SSI) exemption under Notification No. 1/93-C.E. was not applicable after the amendment deleting the term 'manufacturer.' It was determined that there was no financial flow back allegation, and clearances of independent units should not be clubbed. The Tribunal granted full waiver of pre-deposit and stayed recovery until appeal disposal, citing relevant judgments and allowing the appeal to be heard out of turn within 180 days under Section 35F. The appeal was scheduled for an expedited hearing on 7-3-2005. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114421 The Tribunal held that clubbing of clearances for Small Scale Industries (SSI) exemption under Notification No. 1/93-C.E. was not applicable after the amendment deleting the term 'manufacturer.' It was determined that there was no financial flow back allegation, and clearances of independent units should not be clubbed. The Tribunal granted full waiver of pre-deposit and stayed recovery until appeal disposal, citing relevant judgments and allowing the appeal to be heard out of turn within 180 days under Section 35F. The appeal was scheduled for an expedited hearing on 7-3-2005. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114421