https://www.taxtmi.com/caselaws?id=368051 The Tribunal ruled in favor of the appellants, determining that clubbing clearances for Small Scale Exemption Notification was unjustified due to the independence of the units and lack of financial interdependence. Consequently, the demand for Central Excise Duty and Service Tax based on the clubbed clearances was deemed unsustainable. The penalty imposed under Rule 26 of the Central Excise Rules, 2002 was also set aside in light of the Tribunal's decision on the clubbing issue. The appellants were granted consequential relief, with the impugned order being overturned. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368051 The Tribunal ruled in favor of the appellants, determining that clubbing clearances for Small Scale Exemption Notification was unjustified due to the independence of the units and lack of financial interdependence. Consequently, the demand for Central Excise Duty and Service Tax based on the clubbed clearances was deemed unsustainable. The penalty imposed under Rule 26 of the Central Excise Rules, 2002 was also set aside in light of the Tribunal's decision on the clubbing issue. The appellants were granted consequential relief, with the impugned order being overturned. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368051