https://www.taxtmi.com/caselaws?id=107122 Clubbing of clearances to deny small-scale exemption under Notification No. 175/86-C.E. was found unsustainable where the units had separate legal identities, separate licences, and no sufficient factual basis to treat them as one manufacturer despite family links and alleged common control. The binding clarification under Section 37B required the factual matrix to justify clubbing, and that threshold was not met. Because the duty demand, confiscation and penalties were built on the same clubbing premise and alleged clandestine removals, those consequences could not stand unchanged; they were set aside and the matter remanded for fresh determination of any individual liability. en-us Wed, 11 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107122 Clubbing of clearances to deny small-scale exemption under Notification No. 175/86-C.E. was found unsustainable where the units had separate legal identities, separate licences, and no sufficient factual basis to treat them as one manufacturer despite family links and alleged common control. The binding clarification under Section 37B required the factual matrix to justify clubbing, and that threshold was not met. Because the duty demand, confiscation and penalties were built on the same clubbing premise and alleged clandestine removals, those consequences could not stand unchanged; they were set aside and the matter remanded for fresh determination of any individual liability. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107122