https://www.taxtmi.com/caselaws?id=74037 Cement paint was found to have been manufactured by M/s. Mangalam Paints, while M/s. Super Paints and Chemicals was held to exist only on paper. The documentary record, seized correspondence, absence of the required declaration under Notification No. 111/78-C.E., and statements of connected persons showed that Super Paints had no independent manufacturing activity and that Dr. M.I. Itty led both concerns. On those facts, the authorities treated the clearances as clubbed and upheld duty demand, confiscation and penalties. The precedents on separate entities were found inapplicable because the second concern was not an manufacturer. en-us Tue, 25 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74037 Cement paint was found to have been manufactured by M/s. Mangalam Paints, while M/s. Super Paints and Chemicals was held to exist only on paper. The documentary record, seized correspondence, absence of the required declaration under Notification No. 111/78-C.E., and statements of connected persons showed that Super Paints had no independent manufacturing activity and that Dr. M.I. Itty led both concerns. On those facts, the authorities treated the clearances as clubbed and upheld duty demand, confiscation and penalties. The precedents on separate entities were found inapplicable because the second concern was not an manufacturer. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74037