https://www.taxtmi.com/caselaws?id=885 The appellate tribunal rejected the revenue's appeal against the Commissioner (Appeals)'s decision on clubbing the clearances of two units, M/s. Switching Electronics and M/s. Mangalam Electronics, located in the same premises. Despite shared facilities and common operations, the tribunal emphasized the units' separate registrations, distinct operations, and absence of financial interdependence. Relying on legal precedents, the tribunal concluded that the revenue failed to establish sufficient evidence of interdependence, leading to the rejection of the appeal. en-us Fri, 14 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=885 The appellate tribunal rejected the revenue's appeal against the Commissioner (Appeals)'s decision on clubbing the clearances of two units, M/s. Switching Electronics and M/s. Mangalam Electronics, located in the same premises. Despite shared facilities and common operations, the tribunal emphasized the units' separate registrations, distinct operations, and absence of financial interdependence. Relying on legal precedents, the tribunal concluded that the revenue failed to establish sufficient evidence of interdependence, leading to the rejection of the appeal. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=885