https://www.taxtmi.com/caselaws?id=435684 The Tribunal upheld the Order-In-Original's decision to combine the clearance value of two units owned by the same partners for Central Excise Duty calculation. Common ownership by the partners justified aggregating the values of M/s. Himalaya Equipments and M/s. Himalaya Engineers and Manufacturers for exemption eligibility under notification no. 8/2003-CE. The Tribunal emphasized that despite separate registrations, the common partners necessitated combining the clearance values. The appeal was dismissed, affirming the clubbing of values for Central Excise Duty purposes based on the common ownership structure. en-us Fri, 24 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435684 The Tribunal upheld the Order-In-Original's decision to combine the clearance value of two units owned by the same partners for Central Excise Duty calculation. Common ownership by the partners justified aggregating the values of M/s. Himalaya Equipments and M/s. Himalaya Engineers and Manufacturers for exemption eligibility under notification no. 8/2003-CE. The Tribunal emphasized that despite separate registrations, the common partners necessitated combining the clearance values. The appeal was dismissed, affirming the clubbing of values for Central Excise Duty purposes based on the common ownership structure. Case-Laws Central Excise Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435684