https://www.taxtmi.com/caselaws?id=341242 Small scale exemption may be denied where ostensibly separate units are shown by evidence to function under the substantial control of a principal concern. Here, factual findings on unsecured loans, proximate location, management and marketing control, cylinder procurement, and the pricing gap between purchase and sale of bottled gas supported the view that the units lacked independent business identity. The incorporation papers and denial of mutuality of interest or cash flowback were insufficient without documentary rebuttal of those findings. Earlier proceedings involving the same main concern were treated as relevant to the common factual pattern, and the exemption denial and duty demand were sustained on merits. en-us Tue, 27 Sep 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341242 Small scale exemption may be denied where ostensibly separate units are shown by evidence to function under the substantial control of a principal concern. Here, factual findings on unsecured loans, proximate location, management and marketing control, cylinder procurement, and the pricing gap between purchase and sale of bottled gas supported the view that the units lacked independent business identity. The incorporation papers and denial of mutuality of interest or cash flowback were insufficient without documentary rebuttal of those findings. Earlier proceedings involving the same main concern were treated as relevant to the common factual pattern, and the exemption denial and duty demand were sustained on merits. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341242