https://www.taxtmi.com/caselaws?id=113668 Clearances of group units cannot be clubbed, and small scale exemption cannot be denied, merely because the units share directors or partners, a common brand name, premises, records, or order handling. Separate registrations, statutory records, classification lists and returns supported the position that the units were distinct, and those features alone did not prove that they were one manufacturer. In the absence of convincing evidence of financial flow back or integrated manufacture, the demand and penalties could not be sustained. Common brand use or job work movement of components, without more, was insufficient to justify clubbing or denial of exemption. en-us Tue, 24 Jun 2003 00:00:00 +0530 Mon, 07 May 2012 14:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113668 Clearances of group units cannot be clubbed, and small scale exemption cannot be denied, merely because the units share directors or partners, a common brand name, premises, records, or order handling. Separate registrations, statutory records, classification lists and returns supported the position that the units were distinct, and those features alone did not prove that they were one manufacturer. In the absence of convincing evidence of financial flow back or integrated manufacture, the demand and penalties could not be sustained. Common brand use or job work movement of components, without more, was insufficient to justify clubbing or denial of exemption. Case-Laws Central Excise Tue, 24 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113668