https://www.taxtmi.com/caselaws?id=757 Clubbing of clearances for SSI exemption is not permissible merely because two units share management, labour or premises. The decisive requirement is evidence of common funding and financial flowback; in their absence, aggregation of clearances cannot be used to deny small scale exemption or sustain duty demand. A prior finding that the alleged dummy-unit allegation did not survive also supported rejection of the clubbing theory, and unit registration was treated as irrelevant to the SSI benefit issue. On this basis, the departmental challenge to the dropping of demand failed. en-us Fri, 28 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757 Clubbing of clearances for SSI exemption is not permissible merely because two units share management, labour or premises. The decisive requirement is evidence of common funding and financial flowback; in their absence, aggregation of clearances cannot be used to deny small scale exemption or sustain duty demand. A prior finding that the alleged dummy-unit allegation did not survive also supported rejection of the clubbing theory, and unit registration was treated as irrelevant to the SSI benefit issue. On this basis, the departmental challenge to the dropping of demand failed. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757