https://www.taxtmi.com/caselaws?id=244500 Clubbing of excise clearances requires evidence of mutuality of interest or substantive financial and operational interdependence; family relationship, separate assistance, or common proprietorship alone is insufficient. Separate registration, locations, and financial resources weigh against treating units as a facade, particularly where units proposed for aggregation were not given notice. Clandestine manufacture and removal allegations require positive, corroborated evidence of production, raw-material use, power consumption, buyers, or removals. Invoice descriptions, ledger entries, and uncorroborated retracted statements do not by themselves establish duty evasion. The duty demands, penalties, and confiscation components unsupported by such evidence were unsustainable, subject to portions expressly sustained in the majority disposition. 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 excise clearances requires evidence of mutuality of interest or substantive financial and operational interdependence; family relationship, separate assistance, or common proprietorship alone is insufficient. Separate registration, locations, and financial resources weigh against treating units as a facade, particularly where units proposed for aggregation were not given notice. Clandestine manufacture and removal allegations require positive, corroborated evidence of production, raw-material use, power consumption, buyers, or removals. Invoice descriptions, ledger entries, and uncorroborated retracted statements do not by themselves establish duty evasion. The duty demands, penalties, and confiscation components unsupported by such evidence were unsustainable, subject to portions expressly sustained in the majority disposition. Case-Laws Central Excise Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244500