https://www.taxtmi.com/caselaws?id=50771 Clearances of family-run units may be clubbed where the units have no real independent existence and operate from a common premises with shared facilities and office. Separate registrations, sales tax numbers and firm registration do not by themselves establish independence when surrounding facts show a common manufacturing concern created to wrongly claim the small-scale exemption. On the facts recorded at the spot, the clubbing of clearances was sustained, and the seized goods were liable to confiscation. Duty demand and penalties were also upheld, while the cited authorities were found inapplicable. en-us Tue, 20 Mar 2001 00:00:00 +0530 Wed, 08 Sep 2010 14:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50771 Clearances of family-run units may be clubbed where the units have no real independent existence and operate from a common premises with shared facilities and office. Separate registrations, sales tax numbers and firm registration do not by themselves establish independence when surrounding facts show a common manufacturing concern created to wrongly claim the small-scale exemption. On the facts recorded at the spot, the clubbing of clearances was sustained, and the seized goods were liable to confiscation. Duty demand and penalties were also upheld, while the cited authorities were found inapplicable. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50771