https://www.taxtmi.com/caselaws?id=87136 SSI exemption may be denied where multiple concerns, though separately licensed or owned on paper, function as one manufacturing enterprise. Related person status under Section 4(4)(c) requires proof of direct or indirect mutual business interest; a loose commercial association is insufficient. Clubbing of clearances is justified where evidence shows common control of production and sales, integrated management, shared personnel and functions, common marketing, and financial interdependence indicating that separate units are a facade. In such circumstances, aggregate clearances can exceed the exemption threshold, attracting duty at tariff rate, and deliberate fragmentation of operations may support penalty. en-us Tue, 18 Feb 1997 00:00:00 +0530 Sat, 03 Sep 2011 10:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87136 SSI exemption may be denied where multiple concerns, though separately licensed or owned on paper, function as one manufacturing enterprise. Related person status under Section 4(4)(c) requires proof of direct or indirect mutual business interest; a loose commercial association is insufficient. Clubbing of clearances is justified where evidence shows common control of production and sales, integrated management, shared personnel and functions, common marketing, and financial interdependence indicating that separate units are a facade. In such circumstances, aggregate clearances can exceed the exemption threshold, attracting duty at tariff rate, and deliberate fragmentation of operations may support penalty. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87136