https://www.taxtmi.com/caselaws?id=394334 Clearances of two units were treated as clubbed for SSI exemption because both registrations belonged to the same legal entity, the second registration was obtained using an incorrect PAN, and the joint venture arrangement was found to be a camouflage rather than a separate entity. The note also states that adjudication was not invalid merely because the show cause notice was issued by an Additional Commissioner and the order was passed by a Joint Commissioner, since both posts function at the same administrative level. On these points, the demand, interest and penalties were sustained. en-us Thu, 23 Jan 2020 00:00:00 +0530 Thu, 09 Apr 2020 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394334 Clearances of two units were treated as clubbed for SSI exemption because both registrations belonged to the same legal entity, the second registration was obtained using an incorrect PAN, and the joint venture arrangement was found to be a camouflage rather than a separate entity. The note also states that adjudication was not invalid merely because the show cause notice was issued by an Additional Commissioner and the order was passed by a Joint Commissioner, since both posts function at the same administrative level. On these points, the demand, interest and penalties were sustained. Case-Laws Central Excise Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394334