https://www.taxtmi.com/caselaws?id=212027 Clearances of a subsidiary could not be clubbed with those of its holding company for denying small scale industry exemption under Notifications Nos. 175/86 and 1/93 merely because of the corporate relationship. The later notifications were narrower than Notification No. 85/85 and did not permit automatic clubbing on that basis. Clubbing could still be justified if the Revenue proved mutuality of interest or flow-back of funds between the units, but no such allegation or proof was made in the show cause notice or on the record. The Revenue's challenge therefore failed. en-us Thu, 22 Sep 2011 00:00:00 +0530 Thu, 12 Apr 2012 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212027 Clearances of a subsidiary could not be clubbed with those of its holding company for denying small scale industry exemption under Notifications Nos. 175/86 and 1/93 merely because of the corporate relationship. The later notifications were narrower than Notification No. 85/85 and did not permit automatic clubbing on that basis. Clubbing could still be justified if the Revenue proved mutuality of interest or flow-back of funds between the units, but no such allegation or proof was made in the show cause notice or on the record. The Revenue's challenge therefore failed. Case-Laws Central Excise Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212027