<h1>Clubbing of clearances can deny SSI exemption where units function as a single enterprise through common control and records.</h1> Clubbing of clearances to deny SSI exemption depends on demonstration that distinct units operate as a single manufacturing concern: indicia include common management or partners, shared premises, common plant and machinery, combined staff, intermingled records, routing of production or sales through one unit, or clandestine removals. Revenue must identify which unit is real and which is dummy in show cause notices; absence of such identification or proof of lack of independent existence is a fatal flaw. Separate registrations, finances, meters and independent manufacturing capability rebut clubbing; proven clandestine removals or admitted noncompliance support duty demands and recovery of duty collected but not remitted.