https://www.taxtmi.com/caselaws?id=52812 The tribunal allowed the appeal, rejecting the clubbing of clearances and upholding the appellants' entitlement to small-scale exemption benefits under Notification No. 175/86/C.E. The tribunal found that the allegations of shared brand name, facilities, and staff were insufficient to justify clubbing clearances, emphasizing the lack of evidence of financial flow back. Precedents established that the concept of 'related person' did not apply in this case, leading to the appeal's success and granting consequential relief. en-us Wed, 28 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 09:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52812 The tribunal allowed the appeal, rejecting the clubbing of clearances and upholding the appellants' entitlement to small-scale exemption benefits under Notification No. 175/86/C.E. The tribunal found that the allegations of shared brand name, facilities, and staff were insufficient to justify clubbing clearances, emphasizing the lack of evidence of financial flow back. Precedents established that the concept of 'related person' did not apply in this case, leading to the appeal's success and granting consequential relief. Case-Laws Central Excise Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52812