https://www.taxtmi.com/caselaws?id=392571 SSI exemption may be denied by clubbing clearances where connected units operate under pervasive common control, with intermingled purchases, sales, transport, finances and management, rather than as independent entities. Statements, private records and surrounding circumstances may establish such interconnection. Recorded statements remained usable where cross-examination was allowed and witnesses did not retract or materially alter them. Computer printouts could not alone support a demand without satisfying statutory evidentiary conditions, but admissions, private records, abnormal electricity consumption and unaccounted raw-material purchases provided independent corroboration. Admitted material facts required no further proof, sustaining the demand and related findings. 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 by clubbing clearances where connected units operate under pervasive common control, with intermingled purchases, sales, transport, finances and management, rather than as independent entities. Statements, private records and surrounding circumstances may establish such interconnection. Recorded statements remained usable where cross-examination was allowed and witnesses did not retract or materially alter them. Computer printouts could not alone support a demand without satisfying statutory evidentiary conditions, but admissions, private records, abnormal electricity consumption and unaccounted raw-material purchases provided independent corroboration. Admitted material facts required no further proof, sustaining the demand and related findings. Case-Laws Central Excise Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392571