https://www.taxtmi.com/caselaws?id=421 Where two partnership units were effectively run as one enterprise from the same premises with common family partners, unified management, shared finances and intermingled sales and receipts, their clearances were correctly clubbed for SSI exemption purposes despite separate legal form. The valuation based on proforma invoices and quotations was also sustained because the claim of later refund of excess amounts was unproved and no basis existed to displace the lower authorities' valuation. The factual finding on the quantity of trailers cleared was upheld, and the penalty and interest under central excise law were left undisturbed as no legal or factual ground justified interference. en-us Mon, 05 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421 Where two partnership units were effectively run as one enterprise from the same premises with common family partners, unified management, shared finances and intermingled sales and receipts, their clearances were correctly clubbed for SSI exemption purposes despite separate legal form. The valuation based on proforma invoices and quotations was also sustained because the claim of later refund of excess amounts was unproved and no basis existed to displace the lower authorities' valuation. The factual finding on the quantity of trailers cleared was upheld, and the penalty and interest under central excise law were left undisturbed as no legal or factual ground justified interference. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421