https://www.taxtmi.com/caselaws?id=366535 Common premises, machinery, electricity, financial control and transaction handling supported a finding that two concerns were paper entities without independent manufacturing infrastructure, so their clearances had to be clubbed for small scale exemption under Notification No. 8/2003-CE. The Tribunal also treated separate notice to each alleged dummy unit as unnecessary where the core operator was heard and no prejudice was shown. On those facts, the exemption was denied and the objection based on non-issuance of notice to all entities failed. en-us Wed, 05 Sep 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366535 Common premises, machinery, electricity, financial control and transaction handling supported a finding that two concerns were paper entities without independent manufacturing infrastructure, so their clearances had to be clubbed for small scale exemption under Notification No. 8/2003-CE. The Tribunal also treated separate notice to each alleged dummy unit as unnecessary where the core operator was heard and no prejudice was shown. On those facts, the exemption was denied and the objection based on non-issuance of notice to all entities failed. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366535