https://www.taxtmi.com/caselaws?id=348961 Separate and independently registered manufacturing units cannot have their clearances clubbed unless there is cogent evidence of common control, financial interlinking, or mutual dependence showing they function as one unit. Here, the appellate authority found that the two concerns were distinct units, that no flow of funds or common financial control was shown, and that the Revenue produced no positive material to rebut those findings. On that basis, clubbing of clearances was not legally sustainable, and the demand of duty and consequential penalties could not be upheld. en-us Wed, 30 Aug 2017 00:00:00 +0530 Wed, 06 Mar 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348961 Separate and independently registered manufacturing units cannot have their clearances clubbed unless there is cogent evidence of common control, financial interlinking, or mutual dependence showing they function as one unit. Here, the appellate authority found that the two concerns were distinct units, that no flow of funds or common financial control was shown, and that the Revenue produced no positive material to rebut those findings. On that basis, clubbing of clearances was not legally sustainable, and the demand of duty and consequential penalties could not be upheld. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348961