https://www.taxtmi.com/caselaws?id=53938 Clubbing of clearances is sustainable only when the department establishes that one unit is the principal concern and the other is a dummy unit used to camouflage its clearances. A demand raised against both units without identifying which entity is the principal and which is the dummy is legally unsound, especially where the notice rests only on common partners and some common facilities. On the stated facts, the units were found to operate independently, with no flow back of money and separate factory locations, so the duty and penalty demand could not survive and the relief granted by the appellate authority was upheld. en-us Mon, 28 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53938 Clubbing of clearances is sustainable only when the department establishes that one unit is the principal concern and the other is a dummy unit used to camouflage its clearances. A demand raised against both units without identifying which entity is the principal and which is the dummy is legally unsound, especially where the notice rests only on common partners and some common facilities. On the stated facts, the units were found to operate independently, with no flow back of money and separate factory locations, so the duty and penalty demand could not survive and the relief granted by the appellate authority was upheld. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53938