https://www.taxtmi.com/caselaws?id=108465 The Tribunal upheld the clubbing of clearances for Small Scale Exemption, confirmed the excisability of the goods, and partially accepted the appellants' argument regarding factory gate sales for valuation. The extended period of limitation was deemed applicable, but separate duty demands against dummy units were set aside. Penalties were imposed on DI and Shri S.V. Dujodwala, albeit reduced, while penalties against Shri O.P. Garg and Shri M.D. Kedia were set aside. en-us Tue, 01 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108465 The Tribunal upheld the clubbing of clearances for Small Scale Exemption, confirmed the excisability of the goods, and partially accepted the appellants' argument regarding factory gate sales for valuation. The extended period of limitation was deemed applicable, but separate duty demands against dummy units were set aside. Penalties were imposed on DI and Shri S.V. Dujodwala, albeit reduced, while penalties against Shri O.P. Garg and Shri M.D. Kedia were set aside. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108465