https://www.taxtmi.com/caselaws?id=86275 Clearances of two partnership concerns were clubbed for small scale exemption purposes because the evidence showed a common business arrangement: the second concern was set up when the first was likely to cross the exemption limit, both operated in the same line of manufacture, shared control, premises and facilities, and reflected substantive unity despite formal separateness. On that basis, the exemption could not be claimed separately. The duty demand followed from the clubbing finding, and the penalty was sustained because the arrangement was treated as a dummy device to retain exemption benefits. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86275 Clearances of two partnership concerns were clubbed for small scale exemption purposes because the evidence showed a common business arrangement: the second concern was set up when the first was likely to cross the exemption limit, both operated in the same line of manufacture, shared control, premises and facilities, and reflected substantive unity despite formal separateness. On that basis, the exemption could not be claimed separately. The duty demand followed from the clubbing finding, and the penalty was sustained because the arrangement was treated as a dummy device to retain exemption benefits. Case-Laws Central Excise Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86275