https://www.taxtmi.com/caselaws?id=343599 Clearances from the two units were clubbed for SSI exemption purposes because the evidence showed a single operational setup: the units functioned from the same premises, shared machinery and electricity, and lacked proof of separate premises, machinery, raw materials, or employees. The contemporaneous statements of the director and partner, together with surrounding records, supported the finding that the arrangement was structured to keep aggregate clearances within the SSI limit. Allegations of retraction and procedural defects were insufficient to displace the substantive evidence of commonality and duty evasion, so the combined turnover was treated as ineligible for exemption and the duty demand and penalties were sustained. en-us Wed, 17 May 2017 00:00:00 +0530 Thu, 20 Jul 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343599 Clearances from the two units were clubbed for SSI exemption purposes because the evidence showed a single operational setup: the units functioned from the same premises, shared machinery and electricity, and lacked proof of separate premises, machinery, raw materials, or employees. The contemporaneous statements of the director and partner, together with surrounding records, supported the finding that the arrangement was structured to keep aggregate clearances within the SSI limit. Allegations of retraction and procedural defects were insufficient to displace the substantive evidence of commonality and duty evasion, so the combined turnover was treated as ineligible for exemption and the duty demand and penalties were sustained. Case-Laws Central Excise Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343599