Xsis Power Systems Pvt Ltd vs Ahmedabad-Ii on 3 August, 2022
1994 (72) ELT 893 (Tribunal) in the case of Lakshmi Industries Vs.
C.C.E - held that
value of clearances - clubbing of - Third partnership created when the
value of clearances of other two units only Rs.9 lakhs each -
Partnership concern granted C. Ex. Licences - having all manufacturing
25 | P a g e E/883-885,888,1436-1437/2009-
DB
equipments and cleared goods under proper gate passes - classification
filed by them and approved by department - Monthly RT 12 assessment
also periodically assessed by department - financial connection between
partnership concern and other two units of appellants not evident -
Partnership concern not to be clubbed with clearances of appellant's
two units - Notifn. No. 175/86 did. 1.3.86 as it then existed.