Kores (India) Ltd. vs Commissioner Of Central Excise on 27 June, 2000
In the case of Gabriel John and Ors. v. CCE reported in 2000 (37) RLT 546, the Tribunal had set aside the finding that the clearances of M/s. Mercury Fire Industries, M/s. Saraswathi Fire Works, M/s. Bannari Amman Fire Works and M/s. Universal Fire Works, were to be clubbed together resulting in denial of the benefit of exemption in terms of Notification No. 175/86 on the ground that one person held 99% profit in all units and other partners had 1% profit only, for the reason that the units Were in existence and were independently registered and were not dummy units on paper.