https://www.taxtmi.com/caselaws?id=92161 The Tribunal upheld the Collector's decision to club the production and clearances of three units, M/s. Supreme Washers (P) Ltd., M/s. L.D. Industries, and M/s. L.R. Industries (P) Ltd., due to mutuality of interest established by common control, procurement, operations, and marketing arrangements. The plea of constructive res judicata was rejected as the earlier order did not consider the relationship between all three units. The Tribunal affirmed the penalties imposed, dismissing the appeals. en-us Tue, 27 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 12:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92161 The Tribunal upheld the Collector's decision to club the production and clearances of three units, M/s. Supreme Washers (P) Ltd., M/s. L.D. Industries, and M/s. L.R. Industries (P) Ltd., due to mutuality of interest established by common control, procurement, operations, and marketing arrangements. The plea of constructive res judicata was rejected as the earlier order did not consider the relationship between all three units. The Tribunal affirmed the penalties imposed, dismissing the appeals. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92161