https://www.taxtmi.com/caselaws?id=49846 Clubbing of clearances for denial of SSI exemption under Notification 175/86 turned on whether two manufacturing units had mutuality of interest or one was a facade. CEGAT held that separate Central Excise registration, acceptance of classification lists and RT-12 returns, separate Sales Tax registration and ITR filings, and absence of evidence of fabrication of invoices, flow-back, or common control outweighed factors like common landlord, continuity of distributors, and movement of some employees; clubbing was therefore impermissible and the order was set aside. On limitation, since the Department was aware of the constitution and common directorship/partnership through contemporaneous correspondence, suppression was not proved; the demand was held time-barred. Penalty on the second unit was quashed for want of SCN, and appeals were allowed with consequential relief. en-us Tue, 30 May 2000 00:00:00 +0530 Sun, 04 Jan 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49846 Clubbing of clearances for denial of SSI exemption under Notification 175/86 turned on whether two manufacturing units had mutuality of interest or one was a facade. CEGAT held that separate Central Excise registration, acceptance of classification lists and RT-12 returns, separate Sales Tax registration and ITR filings, and absence of evidence of fabrication of invoices, flow-back, or common control outweighed factors like common landlord, continuity of distributors, and movement of some employees; clubbing was therefore impermissible and the order was set aside. On limitation, since the Department was aware of the constitution and common directorship/partnership through contemporaneous correspondence, suppression was not proved; the demand was held time-barred. Penalty on the second unit was quashed for want of SCN, and appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 30 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49846