2018 (8) TMI 409

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..... br>Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Appellant Absent for Respondent ORDER Per: Archana Wadhwa All the four appeals filed by the Revenue against the order of Commissioner (Appeals) are being disposed of by a common order as they are out of the same impugned order passed by the Appellate .....

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..... independent units with self-sufficient machinery to manufacture their final product, the clubbing of clearances of the same is not justified. He referred to various precedent decisions. He further observed that inasmuch as one of the unit is a partnership firm and the other private limited company, their clearances cannot be clubbed. 3. Revenue in their appeal has only submitted that inasmuch as .....

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..... being done under the guise of the name of the other unit. Admittedly family members can float separate units for the manufacture of their various products and as long as they are independent and self-sufficient units, their clearances cannot be clubbed, inasmuch as small scale exemption Notification is independently available to each and every unit. Only in case where either of the two units are .....

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