https://www.taxtmi.com/caselaws?id=333994 Clubbing of clearances and denial of SSI exemption require clear evidence of mutuality of interest, financial flow back, dummy operations, or other material showing that two units are not independently ing. Here, the duty demand rested mainly on an uncorroborated statement and rough turnover estimate, without verification of raw materials, buyers, clearances, or supporting records of clandestine removal. Separate premises, funding, machinery, workers, licences, and returns supported the distinct identity of the units. On that basis, the clearances could not be clubbed, and the duty demand, interest, and penalties were not sustainable. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 29 Nov 2016 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333994 Clubbing of clearances and denial of SSI exemption require clear evidence of mutuality of interest, financial flow back, dummy operations, or other material showing that two units are not independently ing. Here, the duty demand rested mainly on an uncorroborated statement and rough turnover estimate, without verification of raw materials, buyers, clearances, or supporting records of clandestine removal. Separate premises, funding, machinery, workers, licences, and returns supported the distinct identity of the units. On that basis, the clearances could not be clubbed, and the duty demand, interest, and penalties were not sustainable. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333994