https://www.taxtmi.com/caselaws?id=107794 Clubbing of clearances and related duty liability can be sustained only on concrete evidence showing real unity of manufacture, financial flow back, or sham entities. Unsupported allegations of fragmentation, common management, shared machinery, labour, power or raw materials were insufficient, and vague show cause notices could not support the conclusions reached. The adjudication order was also defective because it did not identify from which unit or person duty was recoverable while imposing penalty on all units. The impugned orders were set aside and the matter was remitted for de novo adjudication after effective opportunity to the appellants. en-us Tue, 26 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107794 Clubbing of clearances and related duty liability can be sustained only on concrete evidence showing real unity of manufacture, financial flow back, or sham entities. Unsupported allegations of fragmentation, common management, shared machinery, labour, power or raw materials were insufficient, and vague show cause notices could not support the conclusions reached. The adjudication order was also defective because it did not identify from which unit or person duty was recoverable while imposing penalty on all units. The impugned orders were set aside and the matter was remitted for de novo adjudication after effective opportunity to the appellants. Case-Laws Central Excise Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107794