https://www.taxtmi.com/caselaws?id=101584 SSI exemption disputes require more than common partners, shared facilities, or close association to club clearances: the units must be shown by cogent evidence to be mere facades, with financial flow back, common funding, management control, and no real independent existence. Where each unit has separate registration, premises, bank accounts, and assessments, the material supports independent status and clubbing is not justified. Penalties under Central Excise law also depend on a legally sustainable demand and a proper basis; they do not survive where the underlying clubbing fails or where the conduct is a bona fide, technical claim to exemption without the necessary mens rea. en-us Thu, 20 Jan 2000 00:00:00 +0530 Wed, 22 Feb 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101584 SSI exemption disputes require more than common partners, shared facilities, or close association to club clearances: the units must be shown by cogent evidence to be mere facades, with financial flow back, common funding, management control, and no real independent existence. Where each unit has separate registration, premises, bank accounts, and assessments, the material supports independent status and clubbing is not justified. Penalties under Central Excise law also depend on a legally sustainable demand and a proper basis; they do not survive where the underlying clubbing fails or where the conduct is a bona fide, technical claim to exemption without the necessary mens rea. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101584