https://www.taxtmi.com/caselaws?id=108214 Clubbing of clearances cannot be sustained merely on common brand use, quality control, negotiated pricing or supply of raw materials where each unit has separate premises, labour, accounts, registrations and day-to-day control. The Tribunal held that such facts did not establish dummy units or financial flow back, so the Revenue failed to prove that the units were not independent manufacturers. It also held that suppression was not shown where the units had been declared and an earlier notice on the same issue had already been issued and dropped, making the demand time-barred. A Revenue appeal confined only to the main unit was also found not maintainable in a composite clubbing dispute. en-us Fri, 07 Jun 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108214 Clubbing of clearances cannot be sustained merely on common brand use, quality control, negotiated pricing or supply of raw materials where each unit has separate premises, labour, accounts, registrations and day-to-day control. The Tribunal held that such facts did not establish dummy units or financial flow back, so the Revenue failed to prove that the units were not independent manufacturers. It also held that suppression was not shown where the units had been declared and an earlier notice on the same issue had already been issued and dropped, making the demand time-barred. A Revenue appeal confined only to the main unit was also found not maintainable in a composite clubbing dispute. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108214