https://www.taxtmi.com/caselaws?id=85285 Clubbing of clearances for denial of small scale exemption requires proof that one manufacturing unit is a dummy or financially interlinked with the other, with control over production, sales, or pooled sale proceeds. Separate registration, independent raw material purchases, and absence of evidence of inter-transfer of sale proceeds weighed against clubbing. Common premises, family ownership, shared machinery, and movement of parts between units were treated only as suspicious circumstances, not proof of a facade arrangement. In the absence of reliable evidence that finished goods were cleared through one unit for the benefit of the other, the basis for denying exemption was not established. en-us Mon, 11 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85285 Clubbing of clearances for denial of small scale exemption requires proof that one manufacturing unit is a dummy or financially interlinked with the other, with control over production, sales, or pooled sale proceeds. Separate registration, independent raw material purchases, and absence of evidence of inter-transfer of sale proceeds weighed against clubbing. Common premises, family ownership, shared machinery, and movement of parts between units were treated only as suspicious circumstances, not proof of a facade arrangement. In the absence of reliable evidence that finished goods were cleared through one unit for the benefit of the other, the basis for denying exemption was not established. Case-Laws Central Excise Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85285