https://www.taxtmi.com/caselaws?id=33932 Common premises, shared office staff and marketing, common family control, use of another unit's trade mark without royalty, shared expenses, turnover linkage and interlinked production materials were treated as cumulatively showing interdependence and financial flow back, supporting clubbing of clearances and treatment of the second unit as a dummy unit for small scale exemption purposes. On natural justice, cross-examination of the seizing officers and panchas was allowed, and substantial procedural fairness was found, so the complaint of denial of cross-examination did not vitiate the proceedings. en-us Wed, 28 Jan 2009 00:00:00 +0530 Tue, 23 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33932 Common premises, shared office staff and marketing, common family control, use of another unit's trade mark without royalty, shared expenses, turnover linkage and interlinked production materials were treated as cumulatively showing interdependence and financial flow back, supporting clubbing of clearances and treatment of the second unit as a dummy unit for small scale exemption purposes. On natural justice, cross-examination of the seizing officers and panchas was allowed, and substantial procedural fairness was found, so the complaint of denial of cross-examination did not vitiate the proceedings. Case-Laws Central Excise Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33932