https://www.taxtmi.com/caselaws?id=98386 For SSI exemption under Notification No. 175/86-C.E., clubbing of clearances depends on whether the goods are genuinely manufactured by independent units in their own premises or through dummy units under common control. On the facts noted, absence or inadequacy of machinery and raw material at the other premises, together with an unexplained manufacturing process, supported clubbing of clearances. Exported goods cleared under bond were not to be included in the duty computation, so the demand had to be reworked after excluding such clearances. Penalty was left for fresh consideration in light of the revised duty demand. en-us Thu, 09 Nov 2000 00:00:00 +0530 Fri, 20 Jan 2012 13:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98386 For SSI exemption under Notification No. 175/86-C.E., clubbing of clearances depends on whether the goods are genuinely manufactured by independent units in their own premises or through dummy units under common control. On the facts noted, absence or inadequacy of machinery and raw material at the other premises, together with an unexplained manufacturing process, supported clubbing of clearances. Exported goods cleared under bond were not to be included in the duty computation, so the demand had to be reworked after excluding such clearances. Penalty was left for fresh consideration in light of the revised duty demand. Case-Laws Central Excise Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98386