https://www.taxtmi.com/caselaws?id=167193 Clubbing of clearances for small-scale exemption under Notification No. 176/77-C.E. depends on proof that separate units are in substance one manufacturer or are acting on behalf of one another. The Tribunal held that common telephone lines, office space, compound, telegraphic address, occasional use of machinery, mutual financial dealings without interest, and use of a trade mark were not enough, on their own, to establish lack of independent existence. Separate registration of the firms before the relevant tariff item and notification also supported independence. An allegation not raised in the show cause notice could not be used against the assessees, and the demand of duty and penalty failed. en-us Fri, 28 Sep 1984 00:00:00 +0530 Thu, 11 Dec 2014 11:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167193 Clubbing of clearances for small-scale exemption under Notification No. 176/77-C.E. depends on proof that separate units are in substance one manufacturer or are acting on behalf of one another. The Tribunal held that common telephone lines, office space, compound, telegraphic address, occasional use of machinery, mutual financial dealings without interest, and use of a trade mark were not enough, on their own, to establish lack of independent existence. Separate registration of the firms before the relevant tariff item and notification also supported independence. An allegation not raised in the show cause notice could not be used against the assessees, and the demand of duty and penalty failed. Case-Laws Central Excise Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167193