https://www.taxtmi.com/caselaws?id=124202 The appellate tribunal dismissed all three appeals by the Revenue regarding the clubbing of clearances of three units and denial of SSI notification benefit. The tribunal upheld the adjudicating authority's decision that the units were separate manufacturers under Section 2(f) of the Central Excise Act, 1944, with distinct characteristics and legitimate commercial reasons for their establishment. The tribunal found that the units operated independently before duty imposition and were not set up to exploit SSI benefits improperly, leading to the rejection of the Revenue's appeals. en-us Tue, 15 May 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124202 The appellate tribunal dismissed all three appeals by the Revenue regarding the clubbing of clearances of three units and denial of SSI notification benefit. The tribunal upheld the adjudicating authority's decision that the units were separate manufacturers under Section 2(f) of the Central Excise Act, 1944, with distinct characteristics and legitimate commercial reasons for their establishment. The tribunal found that the units operated independently before duty imposition and were not set up to exploit SSI benefits improperly, leading to the rejection of the Revenue's appeals. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124202