https://www.taxtmi.com/caselaws?id=98342 Clearances of closely inter-linked units may be clubbed where evidence shows common family ownership, shared management, common use of machinery and records, and substantial mutuality of interest; on that basis, small scale exemption can be denied and duty demand sustained. A person concerned in booking, transporting, removing, or purchasing excisable goods, with knowledge or reason to believe that the goods are liable to confiscation, falls within Rule 209A and may be penalised. The impugned order therefore sustained both the clubbing-based duty confirmation and the penalty. en-us Thu, 24 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98342 Clearances of closely inter-linked units may be clubbed where evidence shows common family ownership, shared management, common use of machinery and records, and substantial mutuality of interest; on that basis, small scale exemption can be denied and duty demand sustained. A person concerned in booking, transporting, removing, or purchasing excisable goods, with knowledge or reason to believe that the goods are liable to confiscation, falls within Rule 209A and may be penalised. The impugned order therefore sustained both the clubbing-based duty confirmation and the penalty. Case-Laws Central Excise Thu, 24 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98342