https://www.taxtmi.com/caselaws?id=178417 The High Court upheld the Tribunal's decision to club the clearances of two units owned by the same manufacturer for the purpose of Small Scale Industry (SSI) exemption. The Court relied on precedents emphasizing financial and management interdependence as grounds for clubbing clearances, denying the SSI exemption to the appellant. The decision aligned with previous rulings by the Apex Court, emphasizing the importance of consolidated financial control in determining eligibility for exemption under Notification No.7/97-CE. en-us Mon, 27 Oct 2014 00:00:00 +0530 Thu, 04 Feb 2016 11:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178417 The High Court upheld the Tribunal's decision to club the clearances of two units owned by the same manufacturer for the purpose of Small Scale Industry (SSI) exemption. The Court relied on precedents emphasizing financial and management interdependence as grounds for clubbing clearances, denying the SSI exemption to the appellant. The decision aligned with previous rulings by the Apex Court, emphasizing the importance of consolidated financial control in determining eligibility for exemption under Notification No.7/97-CE. Case-Laws Central Excise Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178417