https://www.taxtmi.com/caselaws?id=360310 The Tribunal upheld the decision to club the value of clearances from multiple manufacturing units, denying Small Scale Industry exemption, based on the pervasive financial and management control by Shri Mahendra Bohra. Additionally, the Tribunal upheld the valuation of goods based on the selling price of related trading firms, rejecting the argument that the units were not "related." All appeals were dismissed, and the decision was rendered on 11/05/2018. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 14 May 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360310 The Tribunal upheld the decision to club the value of clearances from multiple manufacturing units, denying Small Scale Industry exemption, based on the pervasive financial and management control by Shri Mahendra Bohra. Additionally, the Tribunal upheld the valuation of goods based on the selling price of related trading firms, rejecting the argument that the units were not "related." All appeals were dismissed, and the decision was rendered on 11/05/2018. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360310