https://www.taxtmi.com/caselaws?id=377729 The Tribunal held that the clearances of the appellant units should not be clubbed with another company's clearances due to their separate registrations and operations. The denial of Small Scale Industry (SSI) exemption was deemed unjustified as the units operated independently. The imposition of duty, interest, and penalties was set aside, emphasizing the need to treat independently registered units as separate entities. The majority of the duty demand was barred by limitation, and the appeals were allowed with consequential relief. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377729 The Tribunal held that the clearances of the appellant units should not be clubbed with another company's clearances due to their separate registrations and operations. The denial of Small Scale Industry (SSI) exemption was deemed unjustified as the units operated independently. The imposition of duty, interest, and penalties was set aside, emphasizing the need to treat independently registered units as separate entities. The majority of the duty demand was barred by limitation, and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377729