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    <title>2023 (6) TMI 191 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the findings that the four units were not operating independently but were related by blood, sharing resources and management. Consequently, the clubbing of clearances was justified, leading to the dismissal of the appeals. The appellants&#039; arguments against the imposition of penalties and clubbing of clearances were rejected, affirming the ineligibility for SSI exemption and confirming duty evasion.</description>
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      <description>The Tribunal upheld the findings that the four units were not operating independently but were related by blood, sharing resources and management. Consequently, the clubbing of clearances was justified, leading to the dismissal of the appeals. The appellants&#039; arguments against the imposition of penalties and clubbing of clearances were rejected, affirming the ineligibility for SSI exemption and confirming duty evasion.</description>
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