https://www.taxtmi.com/caselaws?id=43551 Clubbing of clearances to deny small-scale exemption requires material showing mutuality of business interest, common funding or financial flow-back; mere proximity of units, family relationship or some common operational features is insufficient. On the face of the notice and record, the petitioner's unit had separate registration, a separately approved rental arrangement, an excise licence, its own bank account, electricity arrangements and regular RT-12 returns. As the proposed clubbing lacked jurisdictional basis and supporting material, the show cause notice was quashed and the petitioner was held entitled to exemption in accordance with law. en-us Fri, 24 Jan 1992 00:00:00 +0530 Fri, 24 Oct 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43551 Clubbing of clearances to deny small-scale exemption requires material showing mutuality of business interest, common funding or financial flow-back; mere proximity of units, family relationship or some common operational features is insufficient. On the face of the notice and record, the petitioner's unit had separate registration, a separately approved rental arrangement, an excise licence, its own bank account, electricity arrangements and regular RT-12 returns. As the proposed clubbing lacked jurisdictional basis and supporting material, the show cause notice was quashed and the petitioner was held entitled to exemption in accordance with law. Case-Laws Central Excise Fri, 24 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43551