https://www.taxtmi.com/caselaws?id=217926 The Tribunal upheld its decision to club the clearances of seven entities with M/s. Heemanshu Traders for small-scale exemption eligibility. The Tribunal found no error in its original order and dismissed the rectification applications, emphasizing the interdependence and mutuality of interest among the entities. The Tribunal concluded that Circular No. 6/92 did not prevent the clubbing of clearances if the entities were used to evade taxes. Despite the limitation period issue, the Tribunal stood by its decision, affirming the original order dated 19-12-2002. en-us Tue, 18 Oct 2011 00:00:00 +0530 Tue, 30 Oct 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217926 The Tribunal upheld its decision to club the clearances of seven entities with M/s. Heemanshu Traders for small-scale exemption eligibility. The Tribunal found no error in its original order and dismissed the rectification applications, emphasizing the interdependence and mutuality of interest among the entities. The Tribunal concluded that Circular No. 6/92 did not prevent the clubbing of clearances if the entities were used to evade taxes. Despite the limitation period issue, the Tribunal stood by its decision, affirming the original order dated 19-12-2002. Case-Laws Central Excise Tue, 18 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217926