https://www.taxtmi.com/caselaws?id=342926 Clandestine removal and clubbing of clearances to deny SSI exemption require reliable corroboration, not assumptions or presumptions. In this CESTAT Hyderabad note, the Department had no proof of excess electricity consumption, unaccounted raw materials, identified buyers, or other supporting evidence, and it also failed to show mutuality of interest, financial flow back, or suppression of production. The other units were separate legal entities with independent registration, premises, machinery and accounts, so there was no material to treat them as non-existent or to attribute their clearances to the respondent. On that basis, denial of SSI exemption under Notification No. 16/97-CE was not justified. en-us Tue, 21 Feb 2017 00:00:00 +0530 Fri, 17 Nov 2017 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342926 Clandestine removal and clubbing of clearances to deny SSI exemption require reliable corroboration, not assumptions or presumptions. In this CESTAT Hyderabad note, the Department had no proof of excess electricity consumption, unaccounted raw materials, identified buyers, or other supporting evidence, and it also failed to show mutuality of interest, financial flow back, or suppression of production. The other units were separate legal entities with independent registration, premises, machinery and accounts, so there was no material to treat them as non-existent or to attribute their clearances to the respondent. On that basis, denial of SSI exemption under Notification No. 16/97-CE was not justified. Case-Laws Central Excise Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342926