https://www.taxtmi.com/forum/issue?id=113393 Mere commonality of partners between two excise-registered units manufacturing different goods does not justify withholding or adjusting a refund of one unit for a demand against the other. Circular 6/92 and tribunal reasoning treat firms with only some common partners as separate manufacturers entitled to separate exemption limits; only where a quasi-judicial proceeding determines both units to be the same may clearances be combined. The appropriate remedy against an unlawful adjustment or denial of refund is an appeal. en-us Fri, 09 Feb 2018 14:33:06 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113393 Mere commonality of partners between two excise-registered units manufacturing different goods does not justify withholding or adjusting a refund of one unit for a demand against the other. Circular 6/92 and tribunal reasoning treat firms with only some common partners as separate manufacturers entitled to separate exemption limits; only where a quasi-judicial proceeding determines both units to be the same may clearances be combined. The appropriate remedy against an unlawful adjustment or denial of refund is an appeal. Discussion-Forum Central Excise Fri, 09 Feb 2018 14:33:06 +0530 https://www.taxtmi.com/forum/issue?id=113393