https://www.taxtmi.com/caselaws?id=51108 Mere commonality of premises, management, labour, electricity, testing facilities or other business arrangements was held insufficient to establish mutuality of interest for clubbing clearances. The controlling test is whether there is evidence of common funding and financial flow-back showing that one unit financed the other and appropriated its profits; no such evidence was found. The units were separately incorporated and separately registered, and the findings based on unsigned statements and assumed common control were treated as inadequately supported. On that basis, the clearances were not clubbable for SSI exemption purposes, the duty demand failed, and the penalties on the units and individuals also could not survive. en-us Fri, 18 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51108 Mere commonality of premises, management, labour, electricity, testing facilities or other business arrangements was held insufficient to establish mutuality of interest for clubbing clearances. The controlling test is whether there is evidence of common funding and financial flow-back showing that one unit financed the other and appropriated its profits; no such evidence was found. The units were separately incorporated and separately registered, and the findings based on unsigned statements and assumed common control were treated as inadequately supported. On that basis, the clearances were not clubbable for SSI exemption purposes, the duty demand failed, and the penalties on the units and individuals also could not survive. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51108