https://www.taxtmi.com/caselaws?id=99178 Clubbing of clearances for small-scale exemption requires proof that separate units are mere dummy concerns with common control, financial flow-back, and other indicia of a single enterprise; on the facts, separate registration, different locations, and no adequate evidence of flow-back meant clubbing was not sustainable. Valuation on an undervaluation theory likewise required proof of a related-person relationship or another recognised basis for departing from normal price; mere coordination in turnkey project execution did not establish the statutory relationship. The impugned order, including penalties, was set aside and the appeals were allowed with consequential relief. en-us Wed, 30 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 14:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99178 Clubbing of clearances for small-scale exemption requires proof that separate units are mere dummy concerns with common control, financial flow-back, and other indicia of a single enterprise; on the facts, separate registration, different locations, and no adequate evidence of flow-back meant clubbing was not sustainable. Valuation on an undervaluation theory likewise required proof of a related-person relationship or another recognised basis for departing from normal price; mere coordination in turnkey project execution did not establish the statutory relationship. The impugned order, including penalties, was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99178