https://www.taxtmi.com/caselaws?id=245543 Clubbing of clearances for denial of small scale industry exemption was held unsustainable in the present proceedings because the Revenue had appealed against only one of the connected manufacturing units. The Tribunal noted that the department sought to club the clearances of three units, but in the absence of appeals against the remaining units, their clearances could not be brought into the dispute before it. As a result, the clubbing contention was rejected in this appeal and the exemption issue was resolved in favour of the respondent unit. en-us Mon, 21 Jan 2013 00:00:00 +0530 Tue, 26 May 2015 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245543 Clubbing of clearances for denial of small scale industry exemption was held unsustainable in the present proceedings because the Revenue had appealed against only one of the connected manufacturing units. The Tribunal noted that the department sought to club the clearances of three units, but in the absence of appeals against the remaining units, their clearances could not be brought into the dispute before it. As a result, the clubbing contention was rejected in this appeal and the exemption issue was resolved in favour of the respondent unit. Case-Laws Central Excise Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245543