https://www.taxtmi.com/caselaws?id=531 SSI exemption could not be denied and clearances could not be clubbed merely because one unit was a subsidiary company, where the relevant notifications did not expressly create such a clubbing condition. Separately incorporated units could not be treated as a single assessee on subsidiary status alone. Even on an assumption of mutuality of interest, any manufacturer-level liability had to be fastened on the holding company said to operate the factories, not on the subsidiary against whom duty was demanded. The demand, consequential penalties and confiscation against the subsidiary were therefore unsustainable, and the impugned order was set aside. en-us Wed, 29 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=531 SSI exemption could not be denied and clearances could not be clubbed merely because one unit was a subsidiary company, where the relevant notifications did not expressly create such a clubbing condition. Separately incorporated units could not be treated as a single assessee on subsidiary status alone. Even on an assumption of mutuality of interest, any manufacturer-level liability had to be fastened on the holding company said to operate the factories, not on the subsidiary against whom duty was demanded. The demand, consequential penalties and confiscation against the subsidiary were therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=531