https://www.taxtmi.com/caselaws?id=154235 Separate private limited companies manufacturing cement, each with distinct legal existence and factory registration, are treated as separate entities for small scale industry exemption. Their clearances cannot be clubbed for a collective duty demand merely because of common management or related-director links. If the Department alleges that one unit is only a dummy, it must first identify the dummy unit and establish the basis for treating its clearances as those of the real manufacturer, including proof of control, financial flowback, or similar indicia. In the absence of such proof, and consistent with the Board circular recognising separate exemption limits for separate companies, collective clubbing is not justified. en-us Tue, 30 Jun 2009 00:00:00 +0530 Fri, 14 Jul 2017 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154235 Separate private limited companies manufacturing cement, each with distinct legal existence and factory registration, are treated as separate entities for small scale industry exemption. Their clearances cannot be clubbed for a collective duty demand merely because of common management or related-director links. If the Department alleges that one unit is only a dummy, it must first identify the dummy unit and establish the basis for treating its clearances as those of the real manufacturer, including proof of control, financial flowback, or similar indicia. In the absence of such proof, and consistent with the Board circular recognising separate exemption limits for separate companies, collective clubbing is not justified. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154235