2015 (11) TMI 1748

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..... pose of SSI exemption and that all the six units were owned and controlled by one person, namely, Sri B.M.Garg? - Held that:- All the units are located at different places and the mere fact that the units are owned and controlled by one person does not allow clubbing of the clearances - Merely because the proprietor of the present concern has interest in other six units does not entitle the Depart .....

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..... hat all the units are located at different places and the mere fact that the units are owned and controlled by one person does not allow clubbing of the clearances. Merely because the proprietor of the present concern has interest in other six units does not entitle the Department to club all the shares of the assessee in other units. We do not find any manifest error in the order of the Tribunal .....

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