https://www.taxtmi.com/caselaws?id=957 Clearances of two units could not be clubbed for denial of small scale exemption where the record contained no allegation or finding of common funding or financial flowback. Mere common premises, management, labour, electricity connection, or other shared facilities were held insufficient to treat one unit as a dummy of the other for SSI purposes. The fact that one unit was separately registered was also irrelevant because registration was not required for SSI status during the relevant period. Accordingly, the aggregation of clearances failed, and the duty demand and penalties were not sustainable. en-us Fri, 28 Jul 2006 00:00:00 +0530 Tue, 03 May 2011 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=957 Clearances of two units could not be clubbed for denial of small scale exemption where the record contained no allegation or finding of common funding or financial flowback. Mere common premises, management, labour, electricity connection, or other shared facilities were held insufficient to treat one unit as a dummy of the other for SSI purposes. The fact that one unit was separately registered was also irrelevant because registration was not required for SSI status during the relevant period. Accordingly, the aggregation of clearances failed, and the duty demand and penalties were not sustainable. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=957