https://www.taxtmi.com/caselaws?id=104926 Clubbing of clearances for small-scale exemption requires cogent material showing that separately registered units are in substance one manufacturer, supported by evidence of financial flow back or other real interdependence; common facilities or family connection alone are insufficient. On the stated record, the clearances could not be clubbed. A demand for clandestine manufacture and removal must rest on positive evidence of production capacity, process, and actual removal of finished goods; stock discrepancies or alleged raw-material shortages by themselves are not enough. The alleged clandestine demand therefore failed. Penalties and interest, being consequential to a valid duty demand, also could not survive once the duty demand failed. en-us Fri, 05 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104926 Clubbing of clearances for small-scale exemption requires cogent material showing that separately registered units are in substance one manufacturer, supported by evidence of financial flow back or other real interdependence; common facilities or family connection alone are insufficient. On the stated record, the clearances could not be clubbed. A demand for clandestine manufacture and removal must rest on positive evidence of production capacity, process, and actual removal of finished goods; stock discrepancies or alleged raw-material shortages by themselves are not enough. The alleged clandestine demand therefore failed. Penalties and interest, being consequential to a valid duty demand, also could not survive once the duty demand failed. Case-Laws Central Excise Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104926