https://www.taxtmi.com/caselaws?id=53113 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the clubbing of clearances of multiple units with a proprietary concern for Small Scale Industries (SSI) exemption. The Tribunal found no evidence of financial or administrative control of the proprietary concern over the other units and emphasized the distinct legal status of entities for exemption purposes. The decision aligned with circulars issued by the Central Board of Excise & Customs, highlighting the importance of considering the independence of entities for exemption eligibility under the Central Excise Act. en-us Mon, 23 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53113 The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the clubbing of clearances of multiple units with a proprietary concern for Small Scale Industries (SSI) exemption. The Tribunal found no evidence of financial or administrative control of the proprietary concern over the other units and emphasized the distinct legal status of entities for exemption purposes. The decision aligned with circulars issued by the Central Board of Excise & Customs, highlighting the importance of considering the independence of entities for exemption eligibility under the Central Excise Act. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53113