https://www.taxtmi.com/caselaws?id=31121 The Tribunal rejected the Revenue's appeal in a case concerning the clubbing of clearances of two units for availing small scale exemption under Notification No. 8/98-C.E. The decision emphasized the need to establish the independent identity of the units to qualify for separate benefits. Both units demonstrated distinct machinery, tax registrations, and operational activities, proving their individual existence. The Tribunal ruled that there was no evidence of mutuality of interest or financial flow back between the units, leading to the rejection of the Revenue's appeal. en-us Thu, 29 May 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31121 The Tribunal rejected the Revenue's appeal in a case concerning the clubbing of clearances of two units for availing small scale exemption under Notification No. 8/98-C.E. The decision emphasized the need to establish the independent identity of the units to qualify for separate benefits. Both units demonstrated distinct machinery, tax registrations, and operational activities, proving their individual existence. The Tribunal ruled that there was no evidence of mutuality of interest or financial flow back between the units, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31121