https://www.taxtmi.com/caselaws?id=117317 Common control, shared premises, family partners, pooled infrastructure, and indistinct management justified clubbing the clearances of two partnership units for SSI exemption purposes. The record showed no separate commercial identity, and the separate names were treated as a matter of form rather than substance. The assessable value and trailer quantity adopted by the lower authorities were also upheld because the claim of over-invoicing for bank purposes was unsupported and no infirmity was shown in the remaining valuation findings. The penalties on the appellant and partner were sustained after the appellate authority had already applied the applicable legal position and reduced the personal penalty. en-us Mon, 05 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117317 Common control, shared premises, family partners, pooled infrastructure, and indistinct management justified clubbing the clearances of two partnership units for SSI exemption purposes. The record showed no separate commercial identity, and the separate names were treated as a matter of form rather than substance. The assessable value and trailer quantity adopted by the lower authorities were also upheld because the claim of over-invoicing for bank purposes was unsupported and no infirmity was shown in the remaining valuation findings. The penalties on the appellant and partner were sustained after the appellate authority had already applied the applicable legal position and reduced the personal penalty. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117317