https://www.taxtmi.com/caselaws?id=332833 Units operating from common premises under common management, financial control, shared resources and mutual dealings may have their clearances clubbed as artificial fragmentation for small-scale exemption purposes, and the exemption denial with duty and penalty can be sustained on that basis. A clandestine removal demand can be upheld where corroborative material shows goods were cleared under a misleading description, but liability may not extend to a unit lacking manufacturing facilities. A demand based only on sample test reports alleging extra production cannot stand without independent corroboration of excess manufacture, raw material procurement or clandestine removal, and the related duty and penalties are set aside. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 18 Aug 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332833 Units operating from common premises under common management, financial control, shared resources and mutual dealings may have their clearances clubbed as artificial fragmentation for small-scale exemption purposes, and the exemption denial with duty and penalty can be sustained on that basis. A clandestine removal demand can be upheld where corroborative material shows goods were cleared under a misleading description, but liability may not extend to a unit lacking manufacturing facilities. A demand based only on sample test reports alleging extra production cannot stand without independent corroboration of excess manufacture, raw material procurement or clandestine removal, and the related duty and penalties are set aside. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332833