https://www.taxtmi.com/caselaws?id=101586 Clubbing of clearances for SSI exemption is justified only where the Department proves, with cogent evidence, that separate units are mere dummies or facades lacking independent existence, such as through financial flow back, common control, profit sharing, or sham funding. Mere common partners, shared facilities, proximity, or assistance is insufficient. On the facts recorded, the units had separate registrations, bank accounts, premises, and business activity, and no reliable evidence showed absence of independence. The corresponding penalties could not survive once the clubbing theory failed and no deliberate evasion or culpable conduct was established. Separate SSI exemption treatment was therefore affirmed for the independent units. 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=101586 Clubbing of clearances for SSI exemption is justified only where the Department proves, with cogent evidence, that separate units are mere dummies or facades lacking independent existence, such as through financial flow back, common control, profit sharing, or sham funding. Mere common partners, shared facilities, proximity, or assistance is insufficient. On the facts recorded, the units had separate registrations, bank accounts, premises, and business activity, and no reliable evidence showed absence of independence. The corresponding penalties could not survive once the clubbing theory failed and no deliberate evasion or culpable conduct was established. Separate SSI exemption treatment was therefore affirmed for the independent units. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101586