https://www.taxtmi.com/caselaws?id=85975 The Appellate Tribunal CEGAT, New Delhi allowed the appeals against the Collector of Central Excise Coimbatore's order to club manufacturing activities of three units, emphasizing that common ownership alone does not establish control. The Tribunal found insufficient evidence to support clubbing or penalty imposition, noting that loans or advances between units do not warrant clubbing. It highlighted the separate legal identity of units and the requirement for substantial evidence to justify such actions, ultimately ruling in favor of the appellants and granting any consequential relief. en-us Fri, 29 Dec 1995 00:00:00 +0530 Tue, 09 Aug 2011 13:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85975 The Appellate Tribunal CEGAT, New Delhi allowed the appeals against the Collector of Central Excise Coimbatore's order to club manufacturing activities of three units, emphasizing that common ownership alone does not establish control. The Tribunal found insufficient evidence to support clubbing or penalty imposition, noting that loans or advances between units do not warrant clubbing. It highlighted the separate legal identity of units and the requirement for substantial evidence to justify such actions, ultimately ruling in favor of the appellants and granting any consequential relief. Case-Laws Central Excise Fri, 29 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85975