<h1>Central Excise Laws: Mixed Outcomes in Clubbing Clearances and Denying SSI Exemptions Due to Procedural Flaws and Insufficient Proof.</h1> The text discusses various cases related to the clubbing of clearances and denial of Small Scale Industries (SSI) exemptions under Central Excise laws. In several instances, authorities attempted to club clearances from multiple units to deny SSI exemptions, often without proper identification of dummy units. Some cases involved clandestine activities and evasion of duties, while others were dismissed due to lack of evidence proving the units were not independent. The outcomes varied, with some demands upheld and others set aside due to procedural flaws or insufficient proof of mutual interest among units.