https://www.taxtmi.com/caselaws?id=192280 Separate incorporation, independent registrations, licences, machinery, employees and balance sheets supported distinct legal and business identities. Common management or a shared director was held insufficient by itself to treat one manufacturer as a dummy unit of another; clubbing of clearances required evidence of control over both production and finances, which was not shown on the record. The finding of dummy status was set aside, and the consequential denial of small scale industry exemption, duty demand and penalties on the company and its director were also set aside. en-us Wed, 23 Apr 1997 00:00:00 +0530 Tue, 23 May 2017 14:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192280 Separate incorporation, independent registrations, licences, machinery, employees and balance sheets supported distinct legal and business identities. Common management or a shared director was held insufficient by itself to treat one manufacturer as a dummy unit of another; clubbing of clearances required evidence of control over both production and finances, which was not shown on the record. The finding of dummy status was set aside, and the consequential denial of small scale industry exemption, duty demand and penalties on the company and its director were also set aside. Case-Laws Central Excise Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192280