https://www.taxtmi.com/caselaws?id=95198 Clubbing of clearances to deny Small Scale Industry exemption requires consideration of the applicable binding Section 37B direction; failure to address that direction requires reconsideration of the exemption denial. A unit treated as sham, facade or dummy cannot simultaneously be assessed as an independent manufacturer, rendering such a duty demand unsustainable. Invocation of Rule 9(2) read with Section 11A for alleged clandestine removal requires a clear finding of contravention, particularly where duty-paying documents accompanied intercepted goods. The impugned order was set aside and remanded for fresh adjudication. en-us Tue, 10 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95198 Clubbing of clearances to deny Small Scale Industry exemption requires consideration of the applicable binding Section 37B direction; failure to address that direction requires reconsideration of the exemption denial. A unit treated as sham, facade or dummy cannot simultaneously be assessed as an independent manufacturer, rendering such a duty demand unsustainable. Invocation of Rule 9(2) read with Section 11A for alleged clandestine removal requires a clear finding of contravention, particularly where duty-paying documents accompanied intercepted goods. The impugned order was set aside and remanded for fresh adjudication. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95198