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TMI Blog2018 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... f clearances are required to be clubbed for the purposes of small scale exemption N/N. 08/03-CE dated 01/03/2003? Held that:- There is no allegation much less any evidence on record to show that the clearance of one unit was 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Authority. As nobody appeared for the respondent, we have heard learned A.R. and have gone thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lubbing 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 there was statement of Shri Praveen Bansal and his partner Shri Sunil Bansal that their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 not fully equipped to manufacture the final product independently or there is financia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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