Bhor Industries Ltd., Bombay vs Collector Of Central Excise, Bombay on 31 January, 1989
Industries and Ors. v. Collector of Central Excise, Bombay, reported in 1987 (13) ECR 787 (Cegat SB-C), has held based on the evidence in that case that all the operations were being carried out by one set of partners of one concern while the others were not at all concerned with any one of such operations and in that case the Tribunal has held that the clearances of all the units will have to be clubbed as if that of one unit. No evidence of that nature has been placed before us in the present case.