M/S. SUPREME WASHERS(P) LTD., MUMBAI vs THE COMMISSIONER OF CENTRAL EXCISE,PUNE

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, sharing common management, procurement, stock accounting, and marketing arrangements. The Court dismissed the appellants' argument regarding independence and remanded the applicability of a statutory circular for further consideration, affirming the Tribunal's factual findings.