https://www.taxtmi.com/caselaws?id=82934 Clubbing of clearances for small-scale exemption is justified only where the Department proves substantive mutuality of business interest, common funding, production control, or financial flow back; mere proximity, common supervision, related persons, or some financial dealings are insufficient. The note records that separately licensed units operating from different premises, with independent turnover, separate shareholding and business set-up, and no conclusive financial flow back, are to be treated as distinct entities, especially where input movement under Rule 57F(2) and separate excise administration support independence. Penalty may still be moderated where warranted, while redemption fine can remain intact. en-us Fri, 08 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82934 Clubbing of clearances for small-scale exemption is justified only where the Department proves substantive mutuality of business interest, common funding, production control, or financial flow back; mere proximity, common supervision, related persons, or some financial dealings are insufficient. The note records that separately licensed units operating from different premises, with independent turnover, separate shareholding and business set-up, and no conclusive financial flow back, are to be treated as distinct entities, especially where input movement under Rule 57F(2) and separate excise administration support independence. Penalty may still be moderated where warranted, while redemption fine can remain intact. Case-Laws Central Excise Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82934