https://www.taxtmi.com/caselaws?id=240908 Clearances of two units could not be clubbed for denial of small scale industry exemption because the evidence showed separate registrations, sheds, power connections, machinery and invoices, with lease rent and conversion charges paid independently. Mere common partners or family relationship was insufficient to establish that the units were one, and the Department failed to prove mutuality of interest or financial flow back. A notice issued only to one unit was also found unsustainable in the circumstances. The demand of duty, interest and penalty was therefore held not sustainable, and the impugned order was set aside with consequential relief. en-us Wed, 10 Apr 2013 00:00:00 +0530 Wed, 23 Apr 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240908 Clearances of two units could not be clubbed for denial of small scale industry exemption because the evidence showed separate registrations, sheds, power connections, machinery and invoices, with lease rent and conversion charges paid independently. Mere common partners or family relationship was insufficient to establish that the units were one, and the Department failed to prove mutuality of interest or financial flow back. A notice issued only to one unit was also found unsustainable in the circumstances. The demand of duty, interest and penalty was therefore held not sustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240908