https://www.taxtmi.com/caselaws?id=98122 Goods cleared under another's brand name were held ineligible for the small scale exemption, so duty on the branded clearances was sustained. Clubbing of the two units' clearances was rejected because there was insufficient proof of common management, financial control, or money flow back to disregard their separate existence, so exemption eligibility had to be assessed separately. Penalties were sustained only to the extent of the surviving duty liability on branded goods, while the personal penalty was reduced because the larger demand based on clubbing had been set aside. en-us Tue, 21 Dec 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98122 Goods cleared under another's brand name were held ineligible for the small scale exemption, so duty on the branded clearances was sustained. Clubbing of the two units' clearances was rejected because there was insufficient proof of common management, financial control, or money flow back to disregard their separate existence, so exemption eligibility had to be assessed separately. Penalties were sustained only to the extent of the surviving duty liability on branded goods, while the personal penalty was reduced because the larger demand based on clubbing had been set aside. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98122