https://www.taxtmi.com/caselaws?id=86973 Clubbing of clearances on a shadow-unit theory requires substantive proof of financial interdependence and pervasive managerial control. Common facilities such as a shared diesel generating set, or the mere absence of a revised ground plan, were held insufficient on their own. Additional allegations raised later could not be relied upon because they had not been put to notice. The record also showed that the second unit had informed the department of its existence, which weakened the claim of clandestine unity. In the absence of evidence of free financial flow and total administrative control, the units retained separate identity and the duty demand was not sustainable. en-us Wed, 14 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86973 Clubbing of clearances on a shadow-unit theory requires substantive proof of financial interdependence and pervasive managerial control. Common facilities such as a shared diesel generating set, or the mere absence of a revised ground plan, were held insufficient on their own. Additional allegations raised later could not be relied upon because they had not been put to notice. The record also showed that the second unit had informed the department of its existence, which weakened the claim of clandestine unity. In the absence of evidence of free financial flow and total administrative control, the units retained separate identity and the duty demand was not sustainable. Case-Laws Central Excise Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86973