https://www.taxtmi.com/caselaws?id=366894 Common family control, shared procurement and production, coordinated dispatches, common recovery of sale proceeds, bogus invoices and benami accounts are treated as indicators that separate units function as one economic enterprise, making clubbing of clearances legally sustainable. The text also explains that recovered private records, employee and buyer statements, repeated invoice numbers, bogus transport documents and routing of receipts through fake accounts support findings of clandestine manufacture and removal, with consequent duty, interest and penalty consequences. On these facts, the distinction between the units is described as artificial and the evasion as deliberate. en-us Mon, 14 May 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366894 Common family control, shared procurement and production, coordinated dispatches, common recovery of sale proceeds, bogus invoices and benami accounts are treated as indicators that separate units function as one economic enterprise, making clubbing of clearances legally sustainable. The text also explains that recovered private records, employee and buyer statements, repeated invoice numbers, bogus transport documents and routing of receipts through fake accounts support findings of clandestine manufacture and removal, with consequent duty, interest and penalty consequences. On these facts, the distinction between the units is described as artificial and the evasion as deliberate. Case-Laws Central Excise Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366894