https://www.taxtmi.com/caselaws?id=244500 Clubbing of clearances to deny small-scale exemption requires evidence of mutuality of interest or financial interdependence; separate registration, distinct locations, and independent resources weigh against aggregation. Mere family relationship or occasional assistance between proprietors is insufficient. The article also notes that clandestine manufacture and removal allegations must be proved with positive corroborative evidence, such as material on production, diversion, buyers, employees, raw material flow, or power consumption. Invoice descriptions, ledger entries, and retracted statements alone do not establish duty evasion or justify confiscation and related demands. en-us Thu, 22 Nov 2012 00:00:00 +0530 Fri, 28 Feb 2014 06:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244500 Clubbing of clearances to deny small-scale exemption requires evidence of mutuality of interest or financial interdependence; separate registration, distinct locations, and independent resources weigh against aggregation. Mere family relationship or occasional assistance between proprietors is insufficient. The article also notes that clandestine manufacture and removal allegations must be proved with positive corroborative evidence, such as material on production, diversion, buyers, employees, raw material flow, or power consumption. Invoice descriptions, ledger entries, and retracted statements alone do not establish duty evasion or justify confiscation and related demands. Case-Laws Central Excise Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244500