https://www.taxtmi.com/caselaws?id=101587 Separate excise registrations, premises, bank accounts and business records supported independent existence of four units, so clubbing of clearances under the SSI exemption was not justified. The department's reliance on common partners, common staff, related persons and general association was insufficient without cogent evidence of dummy status, common funding or financial flow-back showing that the units were in substance one manufacturer. On that evidentiary basis, the exemption under Notification No. 175/86-C.E. remained available and the proposed penalty could not be sustained absent proof of suppression or deliberate evasion. 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=101587 Separate excise registrations, premises, bank accounts and business records supported independent existence of four units, so clubbing of clearances under the SSI exemption was not justified. The department's reliance on common partners, common staff, related persons and general association was insufficient without cogent evidence of dummy status, common funding or financial flow-back showing that the units were in substance one manufacturer. On that evidentiary basis, the exemption under Notification No. 175/86-C.E. remained available and the proposed penalty could not be sustained absent proof of suppression or deliberate evasion. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101587