https://www.taxtmi.com/caselaws?id=333457 Clearances of separately registered SSI units could not be clubbed to deny exemption where each unit had separate premises, machinery, workforce, registrations, utilities, and independent purchases and sales, and the Revenue failed to prove mutuality of interest, financial flow-back, or that the units were dummies. A common family connection or shared management was insufficient by itself. The demand for clandestine manufacture and clearance also failed because it was based on assumptions and uncorroborated data, without tangible evidence of unaccounted production, removal, transport, buyers, or receipt of sale proceeds. In the absence of corroborative material, the allegation of clandestine removal was unsustainable. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 14 Oct 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333457 Clearances of separately registered SSI units could not be clubbed to deny exemption where each unit had separate premises, machinery, workforce, registrations, utilities, and independent purchases and sales, and the Revenue failed to prove mutuality of interest, financial flow-back, or that the units were dummies. A common family connection or shared management was insufficient by itself. The demand for clandestine manufacture and clearance also failed because it was based on assumptions and uncorroborated data, without tangible evidence of unaccounted production, removal, transport, buyers, or receipt of sale proceeds. In the absence of corroborative material, the allegation of clandestine removal was unsustainable. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333457