https://www.taxtmi.com/caselaws?id=288244 The Tribunal set aside the Commissioner's order regarding the clubbing of clearances of two units for Small Scale Industries (SSI) exemption eligibility. It was held that the clearances from the unit owned by the Hindu Undivided Family (HUF) and the unit owned by the individual should not be aggregated for SSI benefits as they were separate legal entities. The Tribunal granted the appellants relief, including a refund of the pre-deposit made before the Tribunal. en-us Thu, 20 Mar 2003 00:00:00 +0530 Wed, 27 May 2020 16:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288244 The Tribunal set aside the Commissioner's order regarding the clubbing of clearances of two units for Small Scale Industries (SSI) exemption eligibility. It was held that the clearances from the unit owned by the Hindu Undivided Family (HUF) and the unit owned by the individual should not be aggregated for SSI benefits as they were separate legal entities. The Tribunal granted the appellants relief, including a refund of the pre-deposit made before the Tribunal. Case-Laws Central Excise Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288244