https://www.taxtmi.com/caselaws?id=345677 Clearances from family-run units were held liable to be clubbed where the units operated from the same premises, were controlled by the same family set-up, and resources showed common machinery, common workers, diverted raw materials, shared banking transactions, and interlinked accounts. On these facts, the Tribunal found sufficient evidence of mutuality of interest and flow back of funds, concluding that the other units were dummy units created to suppress clearances and evade central excise duty. The clubbing of clearances was therefore upheld, along with the duty demand and penalties. en-us Mon, 17 Jul 2017 00:00:00 +0530 Tue, 25 Jul 2017 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345677 Clearances from family-run units were held liable to be clubbed where the units operated from the same premises, were controlled by the same family set-up, and resources showed common machinery, common workers, diverted raw materials, shared banking transactions, and interlinked accounts. On these facts, the Tribunal found sufficient evidence of mutuality of interest and flow back of funds, concluding that the other units were dummy units created to suppress clearances and evade central excise duty. The clubbing of clearances was therefore upheld, along with the duty demand and penalties. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345677