https://www.taxtmi.com/caselaws?id=85259 Clubbing of clearances requires proof that one unit is a dummy or front concern of another through financial flowback or comparable evidence establishing mutuality of interest. Common premises, facilities, personnel, brand use and financial dealings require detailed factual scrutiny and cannot alone conclusively establish clubbing where account reconciliation and other material support independent existence. Because the evidentiary record required fresh verification and reappraisal by the original authority, the duty-demand adjudication was reopened for de novo consideration, while protecting Revenue's interest pending readjudication. en-us Mon, 31 Jul 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85259 Clubbing of clearances requires proof that one unit is a dummy or front concern of another through financial flowback or comparable evidence establishing mutuality of interest. Common premises, facilities, personnel, brand use and financial dealings require detailed factual scrutiny and cannot alone conclusively establish clubbing where account reconciliation and other material support independent existence. Because the evidentiary record required fresh verification and reappraisal by the original authority, the duty-demand adjudication was reopened for de novo consideration, while protecting Revenue's interest pending readjudication. Case-Laws Central Excise Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85259