https://www.taxtmi.com/caselaws?id=378484 Separate manufacturing units cannot be clubbed to deny SSI exemption unless the Revenue produces reliable corroborative evidence of common control, clandestine manufacture, unrecorded clearances, flow-back, or other material showing that one unit was merely invoicing through another exempt unit. On the facts, the units were found independently functioning with machinery and stock present, while the allegations rested mainly on third-party statements and presumptions. The clubbing theory failed for want of supporting evidence, so the duty demand, penalties, and confiscation-related consequences were unsustainable. en-us Thu, 21 Feb 2019 00:00:00 +0530 Wed, 17 Apr 2019 11:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378484 Separate manufacturing units cannot be clubbed to deny SSI exemption unless the Revenue produces reliable corroborative evidence of common control, clandestine manufacture, unrecorded clearances, flow-back, or other material showing that one unit was merely invoicing through another exempt unit. On the facts, the units were found independently functioning with machinery and stock present, while the allegations rested mainly on third-party statements and presumptions. The clubbing theory failed for want of supporting evidence, so the duty demand, penalties, and confiscation-related consequences were unsustainable. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378484