https://www.taxtmi.com/caselaws?id=51604 Clubbing of excise clearances requires cogent evidence that one unit is a dummy or that there is financial flow-back or another decisive indicator of a single commercial identity; mere common premises, staff, machinery, telephone facilities, similar brand names, or related dealings is insufficient. Where the units are separately registered and their constitution and location are known to the department, the extended period of limitation cannot be invoked absent suppression or concealment. Penalty and interest provisions cannot be applied retrospectively to periods before their statutory commencement. On these principles, the excise demand and consequential penal consequences were not legally sustainable. en-us Fri, 31 May 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51604 Clubbing of excise clearances requires cogent evidence that one unit is a dummy or that there is financial flow-back or another decisive indicator of a single commercial identity; mere common premises, staff, machinery, telephone facilities, similar brand names, or related dealings is insufficient. Where the units are separately registered and their constitution and location are known to the department, the extended period of limitation cannot be invoked absent suppression or concealment. Penalty and interest provisions cannot be applied retrospectively to periods before their statutory commencement. On these principles, the excise demand and consequential penal consequences were not legally sustainable. Case-Laws Central Excise Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51604