https://www.taxtmi.com/caselaws?id=46482 The Supreme Court dismissed the appeals filed by both the Revenue and the assessee, upholding the Tribunal's decision on clubbing clearances for related entities and denying exemption under Notification No. 85/85. The court emphasized that the Revenue could not introduce a new case to invoke the proviso to Section 11A, as the original case did not support such a claim. The judgment clarified the application of the notification and the implications of clubbing clearances for related entities in excisable goods cases. en-us Thu, 19 Dec 2002 00:00:00 +0530 Mon, 23 Jun 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46482 The Supreme Court dismissed the appeals filed by both the Revenue and the assessee, upholding the Tribunal's decision on clubbing clearances for related entities and denying exemption under Notification No. 85/85. The court emphasized that the Revenue could not introduce a new case to invoke the proviso to Section 11A, as the original case did not support such a claim. The judgment clarified the application of the notification and the implications of clubbing clearances for related entities in excisable goods cases. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46482