https://www.taxtmi.com/caselaws?id=191112 Orders denying Small Scale Industry exemption on the basis of clubbing the units could not be sustained where the merits had not been independently examined in light of earlier High Court directions. The impugned orders largely repeated the earlier departmental finding that the units were not independent, but the prior writ proceedings had already set aside the earlier adjudication and required a fresh decision in accordance with law. The Tribunal therefore held that the matters could not be finally decided on the existing record and set aside the orders, remanding all connected proceedings for fresh adjudication by the Commissioner together. en-us Wed, 28 Apr 2010 00:00:00 +0530 Fri, 14 Jul 2017 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191112 Orders denying Small Scale Industry exemption on the basis of clubbing the units could not be sustained where the merits had not been independently examined in light of earlier High Court directions. The impugned orders largely repeated the earlier departmental finding that the units were not independent, but the prior writ proceedings had already set aside the earlier adjudication and required a fresh decision in accordance with law. The Tribunal therefore held that the matters could not be finally decided on the existing record and set aside the orders, remanding all connected proceedings for fresh adjudication by the Commissioner together. Case-Laws Central Excise Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191112