https://www.taxtmi.com/caselaws?id=253735 The Tribunal set aside the duty confirmation against one manufacturing unit, emphasizing the independence of the units and rejecting the clubbing of clearances without evidence of lack of autonomy. It ruled that the small scale exemption applied to standalone units with separate machinery. Financial transactions by a common director were deemed legitimate business activities. The Tribunal upheld the units' autonomy, citing individual registrations and operational independence, and granted relief to the appellants due to the Revenue's unsubstantiated contentions on clubbing clearances. en-us Fri, 07 Nov 2014 00:00:00 +0530 Fri, 19 Jun 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253735 The Tribunal set aside the duty confirmation against one manufacturing unit, emphasizing the independence of the units and rejecting the clubbing of clearances without evidence of lack of autonomy. It ruled that the small scale exemption applied to standalone units with separate machinery. Financial transactions by a common director were deemed legitimate business activities. The Tribunal upheld the units' autonomy, citing individual registrations and operational independence, and granted relief to the appellants due to the Revenue's unsubstantiated contentions on clubbing clearances. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253735