https://www.taxtmi.com/caselaws?id=335078 Clubbing of clearances for SSI exemption requires a clear finding on the legal status of each unit and identification of the liable assessee; absent that, a duty demand is legally infirm. Duty and penalty also cannot be fastened jointly and severally on multiple units and individuals without separate quantification and individualised liability findings. On these principles, the impugned order was set aside and the matter remanded for fresh adjudication with a clear determination of the status of the units and separate fastening of liability after due opportunity. en-us Wed, 09 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335078 Clubbing of clearances for SSI exemption requires a clear finding on the legal status of each unit and identification of the liable assessee; absent that, a duty demand is legally infirm. Duty and penalty also cannot be fastened jointly and severally on multiple units and individuals without separate quantification and individualised liability findings. On these principles, the impugned order was set aside and the matter remanded for fresh adjudication with a clear determination of the status of the units and separate fastening of liability after due opportunity. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335078