https://www.taxtmi.com/caselaws?id=108110 For small-scale exemption, clearances of separately registered units were clubbed because the decisive test was the totality of circumstances, not separate registration, premises on paper, or independent tax registrations. Common control, shared functioning, mutual dependence, and interlinked manufacture, storage, removal, machinery, or staff showed the units were in substance one integrated business concern, so the demand was sustained. On penalty, the same factual finding did not justify duplicating punishment across both names; the contravention had to be attributed to the entity responsible, so only one penalty was appropriate and separate penalties were not warranted. en-us Tue, 24 Feb 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108110 For small-scale exemption, clearances of separately registered units were clubbed because the decisive test was the totality of circumstances, not separate registration, premises on paper, or independent tax registrations. Common control, shared functioning, mutual dependence, and interlinked manufacture, storage, removal, machinery, or staff showed the units were in substance one integrated business concern, so the demand was sustained. On penalty, the same factual finding did not justify duplicating punishment across both names; the contravention had to be attributed to the entity responsible, so only one penalty was appropriate and separate penalties were not warranted. Case-Laws Central Excise Tue, 24 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108110