2003 (2) TMI 270 - AT - Central Excise

Summary

The appellate tribunal in Chennai allowed the appeals of M/s. Sree Andal & Co. and M/s. Andal Tapes & Co. as there was no evidence to show that the two units should be clubbed together for duty exemption. The tribunal found that the units were separate entities with no financial connection, so their clearances should not be combined.