https://www.taxtmi.com/caselaws?id=95198 Clubbing of clearances to deny Small Scale Industry exemption must be tested against the applicable Section 37B direction, and the article notes that omission to address that binding guidance undermines the clubbing exercise. It also states that a unit treated as sham, facade, or dummy cannot consistently be assessed and demanded duty as an independent manufacturer. Further, a demand under Rule 9(2) with Section 11A requires a clear finding of clandestine removal; where duty-paying documents accompanied the goods and no specific contravention was found, the extended demand machinery is not properly invoked. 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 must be tested against the applicable Section 37B direction, and the article notes that omission to address that binding guidance undermines the clubbing exercise. It also states that a unit treated as sham, facade, or dummy cannot consistently be assessed and demanded duty as an independent manufacturer. Further, a demand under Rule 9(2) with Section 11A requires a clear finding of clandestine removal; where duty-paying documents accompanied the goods and no specific contravention was found, the extended demand machinery is not properly invoked. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95198