Private Company and Proprietorship Firms in Dispute Over SSI Exemption; Clearances Can't Be Clubbed Per CBEC Circular.

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....SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its clearances cannot be clubbed with the clearances of the proprietorship concerns, as per the principles laid down by the CBEC vide Circular No. 6/92 dated 25.09.1992 in terms of Section 37B....