Common Ownership Leads to Clubbing of Clearances for SSI Exemption Under Central Excise Law; Duty Imposed on Combined Values.

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....SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common ownership, being same partners in both the firm. Therefore, the adjudicating authority has rightly clubbed the value of clearance of both the units and demanded excise duty - AT....