https://www.taxtmi.com/caselaws?id=351510 Admissions reflected in computer printouts, corroborated by investigation and the absence of separate production, raw material and clearance records, were sufficient to sustain a finding of clandestine removal. The two units were also correctly clubbed for SSI exemption because they operated from the same premises, shared electricity, had no separate machinery and manufactured identical goods, showing a common manufacturing setup. However, confiscation and the related penalty could not be sustained where the alleged goods were not seized, so that component was set aside while the duty demand and clubbing were maintained. en-us Tue, 14 Nov 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351510 Admissions reflected in computer printouts, corroborated by investigation and the absence of separate production, raw material and clearance records, were sufficient to sustain a finding of clandestine removal. The two units were also correctly clubbed for SSI exemption because they operated from the same premises, shared electricity, had no separate machinery and manufactured identical goods, showing a common manufacturing setup. However, confiscation and the related penalty could not be sustained where the alleged goods were not seized, so that component was set aside while the duty demand and clubbing were maintained. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351510