https://www.taxtmi.com/caselaws?id=418645 Clearances of two separately registered units could not be clubbed to deny SSI exemption where the record showed distinct manufacture, no proof that either unit was a dummy or that one's clearances represented clandestine production of the other, and no reliable evidence of mutuality of interest, financial flow-back, or common funding. Mere family relationship, shared address, common trade name, or rent payments between separate entities was insufficient without proof of business interdependence or use of one unit's raw materials by the other. Clubbing was therefore unsustainable, and the duty demand and related penalty could not be maintained. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 22 Feb 2022 07:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418645 Clearances of two separately registered units could not be clubbed to deny SSI exemption where the record showed distinct manufacture, no proof that either unit was a dummy or that one's clearances represented clandestine production of the other, and no reliable evidence of mutuality of interest, financial flow-back, or common funding. Mere family relationship, shared address, common trade name, or rent payments between separate entities was insufficient without proof of business interdependence or use of one unit's raw materials by the other. Clubbing was therefore unsustainable, and the duty demand and related penalty could not be maintained. Case-Laws Central Excise Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418645