https://www.taxtmi.com/caselaws?id=109666 The Tribunal found that the two units in question were separate legal entities with distinct operations and tax assessments, not one entity as alleged. The authorities accepted their separate filings and accounts, and there was no evidence of financial interdependence. Errors in the lower authority's findings, including misconstrued shared ownership and machinery availability, were highlighted. Lack of concrete evidence regarding unity led to the appeals being allowed, and the impugned order under the Central Excises and Salt Act, 1944, was set aside. en-us Wed, 04 Dec 1991 00:00:00 +0530 Wed, 11 Apr 2012 12:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109666 The Tribunal found that the two units in question were separate legal entities with distinct operations and tax assessments, not one entity as alleged. The authorities accepted their separate filings and accounts, and there was no evidence of financial interdependence. Errors in the lower authority's findings, including misconstrued shared ownership and machinery availability, were highlighted. Lack of concrete evidence regarding unity led to the appeals being allowed, and the impugned order under the Central Excises and Salt Act, 1944, was set aside. Case-Laws Central Excise Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109666