https://www.taxtmi.com/caselaws?id=268353 In clubbing of clearances, where separate units are projected and the record indicates independent functioning, each allegedly dummy unit must be issued a show cause notice and heard before its clearances are merged with those of the assessee. A unit's genuineness or dummy status cannot be determined without putting that unit to notice when its independent existence is in issue. The Tribunal's remand for fresh notices and de novo consideration was therefore sustained. en-us Thu, 23 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268353 In clubbing of clearances, where separate units are projected and the record indicates independent functioning, each allegedly dummy unit must be issued a show cause notice and heard before its clearances are merged with those of the assessee. A unit's genuineness or dummy status cannot be determined without putting that unit to notice when its independent existence is in issue. The Tribunal's remand for fresh notices and de novo consideration was therefore sustained. Case-Laws Central Excise Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268353