https://www.taxtmi.com/caselaws?id=50142 The Revenue's appeal regarding the clubbing of clearances of five units was dismissed by the Tribunal. The appeal was found not maintainable as other affected parties were not heard, and show cause notices were issued to partners instead of the firms. The Department's failure to file separate appeals against each unit led to the dismissal of appeals against the other units. The Tribunal considered the units interconnected and created for tax benefit, treating them as one entity for clearance purposes. The appeal lacked merit as it did not involve all affected parties, resulting in its rejection. en-us Thu, 23 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50142 The Revenue's appeal regarding the clubbing of clearances of five units was dismissed by the Tribunal. The appeal was found not maintainable as other affected parties were not heard, and show cause notices were issued to partners instead of the firms. The Department's failure to file separate appeals against each unit led to the dismissal of appeals against the other units. The Tribunal considered the units interconnected and created for tax benefit, treating them as one entity for clearance purposes. The appeal lacked merit as it did not involve all affected parties, resulting in its rejection. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50142