https://www.taxtmi.com/caselaws?id=97623 The Tribunal upheld the Collector's decision to club the clearances of five units for duty assessment, citing lack of genuine operational independence and coordinated tax evasion efforts. It found the units operated as a single entity, invalidating claims of financial and operational independence. The Tribunal rejected exemption claims under Notification 175/86, deeming them illegitimate colorable devices for tax evasion. Allegations of tax evasion were supported, leading to the confirmation of Central Excise duty demand, confiscation of goods, and penalties imposed on individuals involved. The appeals were rejected as the units were deemed to have been created to evade duty. en-us Wed, 06 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97623 The Tribunal upheld the Collector's decision to club the clearances of five units for duty assessment, citing lack of genuine operational independence and coordinated tax evasion efforts. It found the units operated as a single entity, invalidating claims of financial and operational independence. The Tribunal rejected exemption claims under Notification 175/86, deeming them illegitimate colorable devices for tax evasion. Allegations of tax evasion were supported, leading to the confirmation of Central Excise duty demand, confiscation of goods, and penalties imposed on individuals involved. The appeals were rejected as the units were deemed to have been created to evade duty. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97623