https://www.taxtmi.com/caselaws?id=50083 Clubbing the clearances of two separately projected units to deny small-scale exemption required notice to both units before duty could be demanded. Where no show cause notice was issued to the other unit whose clearances were included in the aggregation, the proceedings were defective and could not be sustained. The demand and penalty were set aside as bad in law for want of notice to the other unit. en-us Wed, 01 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50083 Clubbing the clearances of two separately projected units to deny small-scale exemption required notice to both units before duty could be demanded. Where no show cause notice was issued to the other unit whose clearances were included in the aggregation, the proceedings were defective and could not be sustained. The demand and penalty were set aside as bad in law for want of notice to the other unit. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50083