Clearance of two entities having same partners is to be clubbed for SSI exemption limit

Himalaya Equipments Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that value of clearance of two entities having same partners are to be clubbed and excise duty on clearance exceeding the eligible limit of SSI exemption is duly payable. Facts- This appeal is directed against Order-In-Original passed by the Commissioner Central Excise, Ahmedabad-III whereby, the differential demand of Central Excise Duty confirmed against M/s. Himalaya Equipments on the ground that one other unit M/s. Himalaya Engineers and Manufactures having same partners of equal sharing, the clearance of M/s...