https://www.taxtmi.com/caselaws?id=349678 Common management, shared control, interlinked finances, common personnel, and flow-back of funds supported treating the appellant unit as a dummy concern of the sister unit. On those facts, the authorities were justified in clubbing clearances and denying small scale industry exemption under Notification No. 9/2000-CE. The record also supported the consequential duty demand, interest, and penalty because the units were not operating as independent businesses and their invoices, payments, and operations were intermingled. en-us Mon, 25 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349678 Common management, shared control, interlinked finances, common personnel, and flow-back of funds supported treating the appellant unit as a dummy concern of the sister unit. On those facts, the authorities were justified in clubbing clearances and denying small scale industry exemption under Notification No. 9/2000-CE. The record also supported the consequential duty demand, interest, and penalty because the units were not operating as independent businesses and their invoices, payments, and operations were intermingled. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349678