Two units separately headed by husband and wife – Clubbing of clearance in Central Excise for the purpose of SSI exemption?

In the instant case Mr. X is the proprietor of one unit and Mrs. X  is the proprietor of another unit. They are husband and wife. Smt. Annie George has also given General Power of Attorney to Shri George Kurian. For all intense and purposes, the whole show was being run by George Kurian.

In this case, CESTAT has found that the value of goods cleared by two units must be clubbed together for the purpose of SSI exemption under Central Excise.

(See: - TREADWELL RUBBERS Versus COMMISSIONER OF C. EX., MANGALORE - 2007 -TMI - 1389 - CESTAT, BANGALORE - Central Excise)