https://www.taxtmi.com/caselaws?id=91621 Separate clearances of distinct units cannot be clubbed for exemption and duty absent proof of common funding, profit-sharing or flowback of profits, so aggregation of the two units was rejected. Goods found unfinished and not shown to be marketable had not reached the stage requiring RG 1 entry, so confiscation for non-recording failed. The shortage in stock remained unexplained, so duty was sustained only to that limited extent. As the clubbing and confiscation findings could not stand, confiscation of building, land and other assets was set aside, while the penalty was reduced. en-us Thu, 21 May 1998 00:00:00 +0530 Wed, 19 Oct 2011 16:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91621 Separate clearances of distinct units cannot be clubbed for exemption and duty absent proof of common funding, profit-sharing or flowback of profits, so aggregation of the two units was rejected. Goods found unfinished and not shown to be marketable had not reached the stage requiring RG 1 entry, so confiscation for non-recording failed. The shortage in stock remained unexplained, so duty was sustained only to that limited extent. As the clubbing and confiscation findings could not stand, confiscation of building, land and other assets was set aside, while the penalty was reduced. Case-Laws Central Excise Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91621