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2009 (6) TMI 219 - AT - Central ExciseClubbing of value of clearances - We do not find that maintenance of accounts of various units by a single person and at one office is a ground for justifying clubbing. If the different firms operated with its own machinery in separate premises leased from TD, clubbing their clearances cannot be justified. - That a single security guard was in charge of security of all the units in no way contributed to a finding that the clearances of these units could be clubbed. All the units took separate registration certificates on the direction of the department. - We find that mutuality of interest, financial integrity among various units and unity of control are the sine qua non for clubbing of clearances of the units involved. - Units engaged in production and transactions assessed to sales tax and income tax - No justification is forthcoming to reject their entitlement to be considered as independent units in their own right. – assessee’s appeal is allowed
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