https://www.taxtmi.com/caselaws?id=94758 The Tribunal confirmed the Central Excise Duty demand and penalties imposed on M/s Ashwin Chemicals, Shri Pradipbhai R. Patel, and Shri Jayeshbhai J. Patel. The decision was based on corroborated statements indicating manufacturing activities shared between M/s Ashwin Chemicals and M/s Dinesh Chemicals, supported by evidence of goods clearance from both units. Despite arguments challenging the evidence as presumptive, the Tribunal upheld the lower authorities' decision, emphasizing the lack of concrete proof to counter the Department's assertions. The duty demand and penalties were upheld due to the observed pattern of functioning between the two entities. en-us Mon, 30 Mar 1998 00:00:00 +0530 Sat, 03 Dec 2011 15:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94758 The Tribunal confirmed the Central Excise Duty demand and penalties imposed on M/s Ashwin Chemicals, Shri Pradipbhai R. Patel, and Shri Jayeshbhai J. Patel. The decision was based on corroborated statements indicating manufacturing activities shared between M/s Ashwin Chemicals and M/s Dinesh Chemicals, supported by evidence of goods clearance from both units. Despite arguments challenging the evidence as presumptive, the Tribunal upheld the lower authorities' decision, emphasizing the lack of concrete proof to counter the Department's assertions. The duty demand and penalties were upheld due to the observed pattern of functioning between the two entities. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94758