https://www.taxtmi.com/caselaws?id=82666 The Tribunal upheld the lower authority's decision, holding the appellants responsible for manufacturing goods cleared in the name of M/s. Universal Conveyors. It was found that M/s. Universal Conveyors was not operating as an independent manufacturing unit, lacking separate infrastructure and evidence of independent manufacturing activities. The Tribunal emphasized the need for concrete evidence to establish operational independence in cases involving related entities. The duty demanded from the appellants was deemed justified, with a reduction in penalty based on the circumstances and duty amount involved. en-us Wed, 04 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82666 The Tribunal upheld the lower authority's decision, holding the appellants responsible for manufacturing goods cleared in the name of M/s. Universal Conveyors. It was found that M/s. Universal Conveyors was not operating as an independent manufacturing unit, lacking separate infrastructure and evidence of independent manufacturing activities. The Tribunal emphasized the need for concrete evidence to establish operational independence in cases involving related entities. The duty demanded from the appellants was deemed justified, with a reduction in penalty based on the circumstances and duty amount involved. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82666