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4.2 The learned SDR relied upon the decision in H.T. Bhavnani Chemicals (P) Ltd. v. CCE., Baroda - 1997 (92) E.L.T. 502 (T) wherein the Tribunal, in view of the facts that four units were having two common Directors, one of them being the Chairman of all the four units and who controlled the production, procurement of raw materials of all the units, three units were located in one common plot at Bulsar and fourth at Mumbai, three units were producing the same goods, having common employees controlling the various activities of the four units and there was flow back of finances, has held that the clubbing of the value of clearances of these units is justified as the units are not independent. He also placed reliance on the decision in the case of Bathija Enterprises v. CCE, Bombay-II, 2000 (115) E.L.T. 720 (T) = 2000 (36) RLT 181 (CEGAT) wherein the Tribunal upheld the clubbing of clearances of all units in which partners/proprietors were blood relations, one supervisor looking after work of all units, same brand name used by all units, proprietor of main unit managing the affairs of all units and common utilization of raw materials. Reliance has also been placed on the following decisions :-