https://www.taxtmi.com/caselaws?id=394334 SSI exemption requires clubbing of clearances where separately registered units belong to the same legal entity and a second registration was obtained using an incorrect PAN to conceal that identity. A joint venture arrangement without a separate legal entity or distinct PAN does not establish an independent unit; suppression of the second unit supports denial of the exemption. Adjudication is not invalid merely because an Additional Commissioner issued the show cause notice and a Joint Commissioner passed the order, as both occupy the same administrative level and may succeed each other in office. 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 SSI exemption requires clubbing of clearances where separately registered units belong to the same legal entity and a second registration was obtained using an incorrect PAN to conceal that identity. A joint venture arrangement without a separate legal entity or distinct PAN does not establish an independent unit; suppression of the second unit supports denial of the exemption. Adjudication is not invalid merely because an Additional Commissioner issued the show cause notice and a Joint Commissioner passed the order, as both occupy the same administrative level and may succeed each other in office. 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