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2017 (7) TMI 789 - AT - Central ExciseSSI exemption - clubbing of clearances - The allegation is that the appellant unit is the main unit and Sri R.D. Pandian who is proprietor is controlling all the other three units which were floated by Sri R.D. Pandian in the name of his wife and other family members - Held that: - The fact that all the three units are situated at one place which is separated by passages; that all the four units belong to the same family members; that account of one unit is seen reflected in the account of another unit; that the raw materials are used in common or being diverted to the other unit; the use of machineries commonly by all the four units as well as the workers in all the four units being the same; the conclusion reached by the adjudicating authority, in our view is right and proper - the department has been able to sufficiently establish that there existed flow back of funds and mutuality of interest among four units - appeal dismissed - decided against appellant.
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