https://www.taxtmi.com/caselaws?id=75145 Clubbing of clearances from separately registered units is impermissible unless the department proves that they are, in substance, one manufacturer. Separate machinery, leased premises, distinct registrations and the absence of proof of mutuality of interest, common funding, financial flow back or unity of control meant the units could not be treated as mere facades. Common family links, shared premises, common accounts or security arrangements were held insufficient by themselves. The demand of duty, along with penalties and confiscation, was therefore unsustainable, and the failure to examine the relevant financial transactions and administrative guidance further undermined the clubbing exercise. en-us Tue, 09 Jun 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75145 Clubbing of clearances from separately registered units is impermissible unless the department proves that they are, in substance, one manufacturer. Separate machinery, leased premises, distinct registrations and the absence of proof of mutuality of interest, common funding, financial flow back or unity of control meant the units could not be treated as mere facades. Common family links, shared premises, common accounts or security arrangements were held insufficient by themselves. The demand of duty, along with penalties and confiscation, was therefore unsustainable, and the failure to examine the relevant financial transactions and administrative guidance further undermined the clubbing exercise. Case-Laws Central Excise Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75145