https://www.taxtmi.com/caselaws?id=4116 Uncontroverted evidence that one manufacturing unit was under the administrative, financial and operational control of another, with interchanged raw materials and finished goods and common production and pricing arrangements, justified treating the second concern as a dummy or shadow unit for excise purposes. On that basis, clearances could be clubbed and SSI exemption denied where the separate existence lacked substance. The limitation objection also failed because the assessees did not displace the factual foundation supporting maintainability of the proceedings. en-us Fri, 04 Jan 2008 00:00:00 +0530 Thu, 22 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4116 Uncontroverted evidence that one manufacturing unit was under the administrative, financial and operational control of another, with interchanged raw materials and finished goods and common production and pricing arrangements, justified treating the second concern as a dummy or shadow unit for excise purposes. On that basis, clearances could be clubbed and SSI exemption denied where the separate existence lacked substance. The limitation objection also failed because the assessees did not displace the factual foundation supporting maintainability of the proceedings. Case-Laws Central Excise Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4116