https://www.taxtmi.com/caselaws?id=254744 Clubbing of clearances for denial of small scale industry exemption requires substantive proof of mutuality of interest and financial flowback; common partners, common premises, or shared raw materials alone are insufficient. Where an earlier remand had already treated the units as independent and that finding was not challenged, the same clubbing issue could not be reopened on remand. The alleged clandestine removal of goods also failed because no material was produced to support it. On the stated facts, the independent status of the four units was upheld and the duty demand based on clubbing and clandestine removal was not sustained. en-us Wed, 12 Nov 2014 00:00:00 +0530 Wed, 17 Jun 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254744 Clubbing of clearances for denial of small scale industry exemption requires substantive proof of mutuality of interest and financial flowback; common partners, common premises, or shared raw materials alone are insufficient. Where an earlier remand had already treated the units as independent and that finding was not challenged, the same clubbing issue could not be reopened on remand. The alleged clandestine removal of goods also failed because no material was produced to support it. On the stated facts, the independent status of the four units was upheld and the duty demand based on clubbing and clandestine removal was not sustained. Case-Laws Central Excise Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254744