2017 (7) TMI 244 - SCH - Central Excise

SSI Exemption - Clubbing of the value of clearances - the decision in the case of Parag Fans and Cooling Systems Ltd. Versus Commissioner Customs Central Excise & Service Tax Indore 2014 (10) TMI 875 - MADHYA PRADESH HIGH COURT contested, where it was held that Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries - Held that - the decision in the abovementioned case upheld - petition dismissed - decided against petitioner.