https://www.taxtmi.com/caselaws?id=96386 Clearances of separately registered units cannot be clubbed merely because of common personnel, inter se transactions, or physical proximity. Where each unit is independently constituted, maintains separate registrations, records, purchases, sales, and job-work accounts, the separate legal identity is respected unless the department proves that one unit is a sham or dummy concern with financial flow-back and mutuality of interest. On the facts, the allegation that the second unit was not genuinely in existence failed, so clubbing, duty demand, and penalties were unsustainable. en-us Tue, 22 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96386 Clearances of separately registered units cannot be clubbed merely because of common personnel, inter se transactions, or physical proximity. Where each unit is independently constituted, maintains separate registrations, records, purchases, sales, and job-work accounts, the separate legal identity is respected unless the department proves that one unit is a sham or dummy concern with financial flow-back and mutuality of interest. On the facts, the allegation that the second unit was not genuinely in existence failed, so clubbing, duty demand, and penalties were unsustainable. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96386