https://www.taxtmi.com/caselaws?id=51340 Compressing and bottling hydrogen gas without changing its classification does not amount to manufacture, so units performing only that activity cannot be treated as independent manufacturers for clubbing clearances. Clubbing requires reliable evidence that separately registered and assessed entities are dummy concerns, including financial flow-back or concealment; common management, leased cylinders, financial assistance or marketing support alone is insufficient. Personal penalties require proof of a specific role establishing liability. Sections 11AC and 11AB cannot apply retrospectively to periods before their operation, preventing duty, confiscation and penalties from being sustained on that basis. en-us Mon, 22 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51340 Compressing and bottling hydrogen gas without changing its classification does not amount to manufacture, so units performing only that activity cannot be treated as independent manufacturers for clubbing clearances. Clubbing requires reliable evidence that separately registered and assessed entities are dummy concerns, including financial flow-back or concealment; common management, leased cylinders, financial assistance or marketing support alone is insufficient. Personal penalties require proof of a specific role establishing liability. Sections 11AC and 11AB cannot apply retrospectively to periods before their operation, preventing duty, confiscation and penalties from being sustained on that basis. Case-Laws Central Excise Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51340