M/S. Supreme Washers (P) Ltd vs The Commissioner Of Central Excise, ...

The Supreme Court upheld the Tribunal's decision to club the production of three inter-related units for the purpose of assessing central excise duty under the Central Excise Act. The Court found that the units had mutuality of interest, evidenced by common procurement, stock accounting, and management, justifying the Tribunal's conclusion. The Court also noted that the applicability of a statutory circular regarding clubbing was not raised before the Tribunal, thus remanding that specific issue for consideration.