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of <h1>Court Upholds Clubbing of Clearances, Duty Demands, and Confiscations</h1> The court upheld the clubbing of clearances, duty demands, and confiscations based on established relationships and operational control. Penalties and ... SSI Exemption - Value of clearances - Clubbing of - Demand - Limitation - Extended period - Modvat/Cenvat Issues:Three appeals arising from a Common Adjudication Order dated 11-3-91 passed by Collector, Central Excise.Analysis:1. Facts and Allegations:- Appellants M/s. Meta Craft and Meta Pack manufacture metal containers.- Central Excise Officers found discrepancies in stock and financial transactions between the units.- Collector confirmed excise duty demand, imposed penalties, and ordered confiscation based on findings of commonality and financial assistance.2. Defence by Appellants:- Appellants argued separate registrations, job work payments, and absence of common partners negate the need to lift the corporate veil.- Cited precedents emphasizing factors like common facilities not conclusive for clubbing clearances.3. Time Bar and Duty Calculation:- Appellants claimed time-barred demand due to approved classification lists and granted benefits.- Disputed duty calculation, citing inflated amounts and correct payments made.4. Department's Stand:- Emphasized suppression of full manufacturing details justifying extended limitation period.- Relied on precedents for clubbing clearances based on common control and financial relationships.5. Judicial Analysis:- Found common control, financial interdependence, and shared resources indicating clubbing of clearances justified.- Upheld duty demands, confiscations, and penalties based on established financial connections and common operational control.- Reduced redemption fine and adjusted penalties considering the roles and responsibilities of the involved parties.6. Conclusion:- Upheld clubbing of clearances, duty demands, and confiscations based on established relationships and operational control.- Adjusted penalties and fines considering individual roles and mitigating factors.- Disposed of all three appeals with modified penalties and upheld duty demands and confiscations based on established financial connections and shared operational control.
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