https://www.taxtmi.com/caselaws?id=114572 Separate registration certificates for two manufacturing units supported the appellant's case against clubbing of clearances, and there was no material showing cancellation of the registration of the other unit. On that prima facie basis, the allegation that the units existed only on paper was not accepted at the stage of considering stay. Waiver of pre-deposit and stay of recovery were therefore granted in respect of the duty demand and penalty. en-us Wed, 27 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 10:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114572 Separate registration certificates for two manufacturing units supported the appellant's case against clubbing of clearances, and there was no material showing cancellation of the registration of the other unit. On that prima facie basis, the allegation that the units existed only on paper was not accepted at the stage of considering stay. Waiver of pre-deposit and stay of recovery were therefore granted in respect of the duty demand and penalty. Case-Laws Central Excise Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114572