https://www.taxtmi.com/caselaws?id=351448 Separate SSI exemptions could not be denied merely because group units were centrally managed, shared procurement, or had some inter-unit movement of goods; in the absence of proof of lack of separate existence or financial flow back, clubbing of clearances was unwarranted. Goods supplied to HSW were also not shown to bear another person's brand name, as the markings were only model identifiers and were not supported by corroborative evidence of branding. The duty demand was therefore to be re-quantified after allowing SSI benefit for the disputed clearances, and the associated penalties could not survive. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351448 Separate SSI exemptions could not be denied merely because group units were centrally managed, shared procurement, or had some inter-unit movement of goods; in the absence of proof of lack of separate existence or financial flow back, clubbing of clearances was unwarranted. Goods supplied to HSW were also not shown to bear another person's brand name, as the markings were only model identifiers and were not supported by corroborative evidence of branding. The duty demand was therefore to be re-quantified after allowing SSI benefit for the disputed clearances, and the associated penalties could not survive. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351448