https://www.taxtmi.com/caselaws?id=94581 Clearances of two units could not be clubbed merely because one unit manufactured goods on labour charges for the appellant. Clubbing required evidence of a dummy unit, including financial flow back and effective control by the appellant over the other unit's functions and activities. The existence of both units and their independent working negatived the allegation that they were one and the same concern. On the facts stated, the demand and penalty could not be sustained by treating the other unit as a dummy unit. en-us Wed, 29 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94581 Clearances of two units could not be clubbed merely because one unit manufactured goods on labour charges for the appellant. Clubbing required evidence of a dummy unit, including financial flow back and effective control by the appellant over the other unit's functions and activities. The existence of both units and their independent working negatived the allegation that they were one and the same concern. On the facts stated, the demand and penalty could not be sustained by treating the other unit as a dummy unit. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94581