https://www.taxtmi.com/caselaws?id=789926 Clubbing of clearances and denial of Small Scale Industry exemption could not sustain the demand where the separate unit was not issued a show cause notice and was not made a party to the proceedings. An adjudication that extends liability to a non-noticee goes beyond the scope of the notice and is legally unsustainable; once the exemption denial against that unit fell outside the proceedings, the foundation for the demand also failed. The consequential penalty was likewise unsustainable, and the impugned order was set aside with consequential relief. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789926 Clubbing of clearances and denial of Small Scale Industry exemption could not sustain the demand where the separate unit was not issued a show cause notice and was not made a party to the proceedings. An adjudication that extends liability to a non-noticee goes beyond the scope of the notice and is legally unsustainable; once the exemption denial against that unit fell outside the proceedings, the foundation for the demand also failed. The consequential penalty was likewise unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789926