https://www.taxtmi.com/caselaws?id=185493 The Tribunal upheld the Commissioner's decision in a case involving the clubbing of clearances of multiple manufacturing units, denial of Small Scale Industry (SSI) exemption benefits, and imposition of penalties. The units were deemed to be artificially fragmented, centrally managed by a single family, and engaged in financial inter-mixing, leading to the rejection of the appeals in full. en-us Thu, 07 Oct 1999 00:00:00 +0530 Tue, 16 Aug 2016 14:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185493 The Tribunal upheld the Commissioner's decision in a case involving the clubbing of clearances of multiple manufacturing units, denial of Small Scale Industry (SSI) exemption benefits, and imposition of penalties. The units were deemed to be artificially fragmented, centrally managed by a single family, and engaged in financial inter-mixing, leading to the rejection of the appeals in full. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185493