https://www.taxtmi.com/caselaws?id=790200 Separately established husband-and-wife manufacturing units could not have their clearances clubbed for SSI exemption and duty liability absent evidence of sham existence, financial flowback, mutuality of interest, or dummy operation. Independent registrations, permissions, utility connections, and separate tax filings supported distinct identity, and later use of the same premises did not by itself justify clubbing. The extended period of limitation was also unsustainable because the units' activities were already enly reflected in the record and known to the department. As clubbing and limitation both failed, the duty demand, interest, and penalties could not be sustained. en-us Wed, 08 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 14:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790200 Separately established husband-and-wife manufacturing units could not have their clearances clubbed for SSI exemption and duty liability absent evidence of sham existence, financial flowback, mutuality of interest, or dummy operation. Independent registrations, permissions, utility connections, and separate tax filings supported distinct identity, and later use of the same premises did not by itself justify clubbing. The extended period of limitation was also unsustainable because the units' activities were already enly reflected in the record and known to the department. As clubbing and limitation both failed, the duty demand, interest, and penalties could not be sustained. Case-Laws Central Excise Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790200