https://www.taxtmi.com/caselaws?id=767672 For clubbing clearances under a value-based SSI exemption, Revenue must first establish a legally identifiable manufacturer; separate partnership firms with independent registrations and manufacturing setups cannot be treated as one entity without proof that the units were sham concerns or under common control. Clubbing also requires mutuality of interest, flow back of funds, and corroborated evidence of clandestine manufacture and removal. Private note books, statements and bank entries, without supporting material such as excess raw material purchases, transport records, buyer records or proof of actual flow back, are insufficient, and denial of effective cross-examination further weakens the case. Mere common management is not enough to sustain duty demand, interest, appropriation or penalties. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 12:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767672 For clubbing clearances under a value-based SSI exemption, Revenue must first establish a legally identifiable manufacturer; separate partnership firms with independent registrations and manufacturing setups cannot be treated as one entity without proof that the units were sham concerns or under common control. Clubbing also requires mutuality of interest, flow back of funds, and corroborated evidence of clandestine manufacture and removal. Private note books, statements and bank entries, without supporting material such as excess raw material purchases, transport records, buyer records or proof of actual flow back, are insufficient, and denial of effective cross-examination further weakens the case. Mere common management is not enough to sustain duty demand, interest, appropriation or penalties. Case-Laws Central Excise Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767672