https://www.taxtmi.com/caselaws?id=105767 Clubbing of clearances cannot be sustained unless the Revenue establishes with clear and unambiguous evidence that the unit is only a dummy or facade; on the material noted, M/s. Nitika Enterprises could not be treated as sham while its sales to independent buyers on principal-to-principal basis were accepted. Its sale prices were therefore relevant for valuation, rather than related-person pricing. Because the factual basis for clubbing, SSI eligibility, duty liability, confiscation and penalties remained unresolved, the duty demands and consequential penalties were remanded for fresh adjudication and de novo redetermination. en-us Fri, 18 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 14:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105767 Clubbing of clearances cannot be sustained unless the Revenue establishes with clear and unambiguous evidence that the unit is only a dummy or facade; on the material noted, M/s. Nitika Enterprises could not be treated as sham while its sales to independent buyers on principal-to-principal basis were accepted. Its sale prices were therefore relevant for valuation, rather than related-person pricing. Because the factual basis for clubbing, SSI eligibility, duty liability, confiscation and penalties remained unresolved, the duty demands and consequential penalties were remanded for fresh adjudication and de novo redetermination. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105767