https://www.taxtmi.com/caselaws?id=82934 Clubbing of excise clearances of separate units requires substantive proof of mutuality of business interest, common funding, production control, or financial flow-back. Mere proximity, common supervision, related-party status, or limited financial dealings do not establish that units are effectively one entity. Separate licences, premises, shareholding, business operations, independent turnover, separate excise administration, and permitted movement of inputs support independent existence where no conclusive financial flow-back is shown. On those principles, the clubbing-based demand was unsustainable. Penalty may be reduced where excessive in the circumstances, while redemption fine may remain undisturbed. 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 excise clearances of separate units requires substantive proof of mutuality of business interest, common funding, production control, or financial flow-back. Mere proximity, common supervision, related-party status, or limited financial dealings do not establish that units are effectively one entity. Separate licences, premises, shareholding, business operations, independent turnover, separate excise administration, and permitted movement of inputs support independent existence where no conclusive financial flow-back is shown. On those principles, the clubbing-based demand was unsustainable. Penalty may be reduced where excessive in the circumstances, while redemption fine may remain undisturbed. Case-Laws Central Excise Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82934