https://www.taxtmi.com/caselaws?id=86281 Clubbing of clearances for small units requires evidence that the units functioned as one entity, including mutuality of interest, financial flow back, and integrality of operations; common ownership or participation alone is insufficient. On the facts stated, clubbing up to 30-9-1992 was not warranted and the related demand for that period was not sustainable. The exemption notification also remained unavailable because its benefit was conditional on compliance with the prescribed procedural requirements, and no such compliance was shown at the time of clearance. The demand was therefore to be recomputed by treating the units as independent up to 30-9-1992, while the exemption claim failed and the penalty was reduced. en-us Fri, 08 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86281 Clubbing of clearances for small units requires evidence that the units functioned as one entity, including mutuality of interest, financial flow back, and integrality of operations; common ownership or participation alone is insufficient. On the facts stated, clubbing up to 30-9-1992 was not warranted and the related demand for that period was not sustainable. The exemption notification also remained unavailable because its benefit was conditional on compliance with the prescribed procedural requirements, and no such compliance was shown at the time of clearance. The demand was therefore to be recomputed by treating the units as independent up to 30-9-1992, while the exemption claim failed and the penalty was reduced. Case-Laws Central Excise Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86281