https://www.taxtmi.com/caselaws?id=340949 Clubbing of clearances for SSI exemption turned on whether the units were genuinely separate or part of a common manufacturing arrangement, and the issue was remanded for de novo examination with further evidence. For valuation, the goods were treated as notified goods for MRP-based assessment, so assessment under Section 4A prevailed where the statutory conditions were satisfied, and the orders denying that treatment were set aside. Penalty was not sustained once the valuation demand fell away, and cancellation of penalty was upheld. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340949 Clubbing of clearances for SSI exemption turned on whether the units were genuinely separate or part of a common manufacturing arrangement, and the issue was remanded for de novo examination with further evidence. For valuation, the goods were treated as notified goods for MRP-based assessment, so assessment under Section 4A prevailed where the statutory conditions were satisfied, and the orders denying that treatment were set aside. Penalty was not sustained once the valuation demand fell away, and cancellation of penalty was upheld. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340949