https://www.taxtmi.com/caselaws?id=392571 SSI exemption may be denied where the record shows common control, shared management and intermingling of operations across connected units, supporting clubbing of clearances. In evidentiary terms, recorded statements may be relied on when cross-examination is allowed and there is no retraction or material departure, while computer printouts cannot stand alone unless the statutory conditions for electronic evidence are met. Even so, an adjudication may be sustained on admissions, private records and corroborative circumstances such as unaccounted purchases and abnormal consumption. The article emphasises that admitted facts need no further proof and corroborative evidence can uphold the demand. en-us Mon, 30 Dec 2019 00:00:00 +0530 Sun, 23 Feb 2020 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392571 SSI exemption may be denied where the record shows common control, shared management and intermingling of operations across connected units, supporting clubbing of clearances. In evidentiary terms, recorded statements may be relied on when cross-examination is allowed and there is no retraction or material departure, while computer printouts cannot stand alone unless the statutory conditions for electronic evidence are met. Even so, an adjudication may be sustained on admissions, private records and corroborative circumstances such as unaccounted purchases and abnormal consumption. The article emphasises that admitted facts need no further proof and corroborative evidence can uphold the demand. Case-Laws Central Excise Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392571