https://www.taxtmi.com/caselaws?id=84469 Clubbing of clearances between a proprietary concern and related private companies requires evidence that the units are not independent in substance and are merely dummy concerns used to evade excise duty. Separate legal identity, premises, machinery, bank finance, electricity meters, records and sales weighed against clubbing, while common family connection, common shareholding, some common management and isolated inter se transactions were held insufficient by themselves. In the absence of proof of real manufacturing control through the companies or financial flow back, denial of exemption on the basis of clubbing was not justified. en-us Thu, 12 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84469 Clubbing of clearances between a proprietary concern and related private companies requires evidence that the units are not independent in substance and are merely dummy concerns used to evade excise duty. Separate legal identity, premises, machinery, bank finance, electricity meters, records and sales weighed against clubbing, while common family connection, common shareholding, some common management and isolated inter se transactions were held insufficient by themselves. In the absence of proof of real manufacturing control through the companies or financial flow back, denial of exemption on the basis of clubbing was not justified. Case-Laws Central Excise Thu, 12 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84469