https://www.taxtmi.com/caselaws?id=101585 Clubbing of clearances for small scale exemption is permissible only where the Department proves that separate units are not independent in reality and operate as a dummy arrangement under unified control. Mere common partners, common premises, shared staff, coordinated orders, or reciprocal assistance is insufficient without evidence of common funding, financial flow-back, profit diversion, or lack of real physical existence. On the facts stated, each unit had separate registrations, independent premises, separate bank accounts, separate assessments, and no reliable proof of financial control, so the clearances could not be clubbed and the SSI exemption remained available; the duty demand and penalties were unsustainable. 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=101585 Clubbing of clearances for small scale exemption is permissible only where the Department proves that separate units are not independent in reality and operate as a dummy arrangement under unified control. Mere common partners, common premises, shared staff, coordinated orders, or reciprocal assistance is insufficient without evidence of common funding, financial flow-back, profit diversion, or lack of real physical existence. On the facts stated, each unit had separate registrations, independent premises, separate bank accounts, separate assessments, and no reliable proof of financial control, so the clearances could not be clubbed and the SSI exemption remained available; the duty demand and penalties were unsustainable. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101585