SSI Exemption - clubbing of clearances - in the present case the ...

Case Laws Central Excise

March 25, 2023

SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common ownership, being same partners in both the firm. Therefore, the adjudicating authority has rightly clubbed the value of clearance of both the units and demanded excise duty - AT

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SSI Exemption - clubbing of clearances - in the present case the ...

Case Laws Central Excise

March 25, 2023

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