https://www.taxtmi.com/caselaws?id=80382 Clearances of acid slurry from two separately registered proprietary units could not be clubbed for denial of small-scale industry exemption merely because they shared premises, electricity arrangements and a labour contractor. The record did not establish that one unit was a facade or name-lender, or that the contractor controlled manufacturing so as to make the two units a single business operation. In the absence of cogent evidence of a colourable arrangement, suspicion could not replace proof, and aggregation of the clearances was held unjustified; the demand based on clubbing was set aside with consequential relief to the assessee. en-us Thu, 02 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80382 Clearances of acid slurry from two separately registered proprietary units could not be clubbed for denial of small-scale industry exemption merely because they shared premises, electricity arrangements and a labour contractor. The record did not establish that one unit was a facade or name-lender, or that the contractor controlled manufacturing so as to make the two units a single business operation. In the absence of cogent evidence of a colourable arrangement, suspicion could not replace proof, and aggregation of the clearances was held unjustified; the demand based on clubbing was set aside with consequential relief to the assessee. Case-Laws Central Excise Thu, 02 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80382