https://www.taxtmi.com/caselaws?id=184432 Revenue's appeal against refusal to approve clubbing of two manufacturers for denial of small-scale exemption was found ill-constituted because both manufacturers were not impleaded in the same proceeding. The non-joinder of necessary parties affected maintainability, and the dismissal of the connected appeal against the other manufacturer meant the impugned order had already attained finality. On that basis, the appeal could not survive in its present form and no interference was secured with the order under challenge. en-us Tue, 02 Jan 2001 00:00:00 +0530 Fri, 08 Jul 2016 13:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184432 Revenue's appeal against refusal to approve clubbing of two manufacturers for denial of small-scale exemption was found ill-constituted because both manufacturers were not impleaded in the same proceeding. The non-joinder of necessary parties affected maintainability, and the dismissal of the connected appeal against the other manufacturer meant the impugned order had already attained finality. On that basis, the appeal could not survive in its present form and no interference was secured with the order under challenge. Case-Laws Central Excise Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184432