https://www.taxtmi.com/caselaws?id=802198 Clubbing clearances of separately constituted units for SSI exemption requires a cumulative assessment of whether they operated as a single manufacturer. Family ties and shared facilities, marketing or transport are not independently conclusive; financial flow-back is relevant but not indispensable. Electronic printouts must satisfy Section 36B certification requirements, with their source, extraction and chain of custody established. Reliance on statements is subject to Section 9D safeguards, and alleged parallel accounts need sufficient independent corroboration of manufacture, removal and sale. Personal penalties under Rule 26 require identification of conduct satisfying the applicable provision; association alone is insufficient. en-us Fri, 30 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802198 Clubbing clearances of separately constituted units for SSI exemption requires a cumulative assessment of whether they operated as a single manufacturer. Family ties and shared facilities, marketing or transport are not independently conclusive; financial flow-back is relevant but not indispensable. Electronic printouts must satisfy Section 36B certification requirements, with their source, extraction and chain of custody established. Reliance on statements is subject to Section 9D safeguards, and alleged parallel accounts need sufficient independent corroboration of manufacture, removal and sale. Personal penalties under Rule 26 require identification of conduct satisfying the applicable provision; association alone is insufficient. Case-Laws Central Excise Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802198