https://www.taxtmi.com/caselaws?id=112353 Clearances of two partnership firms cannot be clubbed on mere assertions of mutuality of interest where each unit has separate excise and SSI registrations, separate tax assessments, separate premises, machinery and workforce. An interest-free loan, limited accounting help by an employee, and occasional assistance by a partner to his spouse were held insufficient to establish the common control or interdependence needed for clubbing. Common partners or common employees, by themselves, were not conclusive. On those facts, the clubbing of clearances was set aside, the duty demand was annulled, and the penalty was vacated. en-us Thu, 15 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112353 Clearances of two partnership firms cannot be clubbed on mere assertions of mutuality of interest where each unit has separate excise and SSI registrations, separate tax assessments, separate premises, machinery and workforce. An interest-free loan, limited accounting help by an employee, and occasional assistance by a partner to his spouse were held insufficient to establish the common control or interdependence needed for clubbing. Common partners or common employees, by themselves, were not conclusive. On those facts, the clubbing of clearances was set aside, the duty demand was annulled, and the penalty was vacated. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112353