https://www.taxtmi.com/caselaws?id=355593 Clubbing of clearances of separately constituted SSI units requires cogent evidence of financial flow-back, mutuality of interest and integrated manufacturing control; common ownership, common management, shared office space or isolated inter-unit transactions are insufficient. On the facts discussed, evidence was substantial only for two concerns and negligible for the others, so denial of SSI exemption was not justified. The longer limitation period was also unavailable because the units were separately registered, their existence was disclosed, and no wilful suppression or misstatement was established. Once the substantive demand failed and no seizure or available goods existed, confiscation, redemption fine and penalties on individuals were unsustainable. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355593 Clubbing of clearances of separately constituted SSI units requires cogent evidence of financial flow-back, mutuality of interest and integrated manufacturing control; common ownership, common management, shared office space or isolated inter-unit transactions are insufficient. On the facts discussed, evidence was substantial only for two concerns and negligible for the others, so denial of SSI exemption was not justified. The longer limitation period was also unavailable because the units were separately registered, their existence was disclosed, and no wilful suppression or misstatement was established. Once the substantive demand failed and no seizure or available goods existed, confiscation, redemption fine and penalties on individuals were unsustainable. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355593