https://www.taxtmi.com/caselaws?id=90436 Clubbing of clearances for small-scale excise exemption requires proof that separately constituted units are one concern through financial and organisational interdependence and common control. Separate partnership constitution, registrations, licences, sheds, metering arrangements and prior departmental treatment as independent units supported separate identity. Common family background, common premises, a common watchman, a common brand name and shared sales arrangements were held insufficient by themselves to establish a single entity. In the absence of evidence of financial flow back or other material showing the department had discharged its burden, clubbing was not sustainable, and the duty demand and penalty were not justified. en-us Fri, 28 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90436 Clubbing of clearances for small-scale excise exemption requires proof that separately constituted units are one concern through financial and organisational interdependence and common control. Separate partnership constitution, registrations, licences, sheds, metering arrangements and prior departmental treatment as independent units supported separate identity. Common family background, common premises, a common watchman, a common brand name and shared sales arrangements were held insufficient by themselves to establish a single entity. In the absence of evidence of financial flow back or other material showing the department had discharged its burden, clubbing was not sustainable, and the duty demand and penalty were not justified. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90436