https://www.taxtmi.com/caselaws?id=110992 Clubbing of clearances for SSI exemption cannot be based merely on common ownership links, common brand name, office premises or shared facilities. A unit owned by an individual was not to be clubbed with a unit owned by an HUF only because the individual acted as karta, as there was no evidence of financial flowback or mutual interest in each other's business. The denial of exemption was therefore unsustainable, and the impugned order was set aside. en-us Mon, 08 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 14:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110992 Clubbing of clearances for SSI exemption cannot be based merely on common ownership links, common brand name, office premises or shared facilities. A unit owned by an individual was not to be clubbed with a unit owned by an HUF only because the individual acted as karta, as there was no evidence of financial flowback or mutual interest in each other's business. The denial of exemption was therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110992