https://www.taxtmi.com/caselaws?id=110553 Clubbing of clearances for small-scale exemption requires proof of common funding or financial flow back and evidence that the other unit lacks independent business existence; common management, employees, proximity or electricity connection alone are insufficient. The second unit's independent status was maintained because the available material did not establish the essential financial nexus. Allegations of misdescription and clandestine clearance require reliable, cogent evidence. Isolated gate-pass and invoice discrepancies, where explained and rectified, did not establish that illuminated sign boards were cleared as non-illuminated goods or that fresh goods were removed as repairs. The duty demand based on clubbing and alleged suppression was not sustained. en-us Fri, 14 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110553 Clubbing of clearances for small-scale exemption requires proof of common funding or financial flow back and evidence that the other unit lacks independent business existence; common management, employees, proximity or electricity connection alone are insufficient. The second unit's independent status was maintained because the available material did not establish the essential financial nexus. Allegations of misdescription and clandestine clearance require reliable, cogent evidence. Isolated gate-pass and invoice discrepancies, where explained and rectified, did not establish that illuminated sign boards were cleared as non-illuminated goods or that fresh goods were removed as repairs. The duty demand based on clubbing and alleged suppression was not sustained. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110553