https://www.taxtmi.com/caselaws?id=111897 A demand based on clubbing of clearances and allegation of a dummy unit was upheld where the show cause notice itself alleged the dummy arrangement and set out the basis for invoking extended demand and penalty; a separate proposal to deny Small Scale Industry exemption to the dummy concern was not necessary on those facts. Penalty against the main assessee was sustained. By contrast, penalty on the job worker under Rule 209A was set aside because mere receipt of goods on challans naming another concern as supplier did not prove knowledge that the goods were liable to confiscation. The connected appeals were therefore only partly allowed. en-us Wed, 11 Feb 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111897 A demand based on clubbing of clearances and allegation of a dummy unit was upheld where the show cause notice itself alleged the dummy arrangement and set out the basis for invoking extended demand and penalty; a separate proposal to deny Small Scale Industry exemption to the dummy concern was not necessary on those facts. Penalty against the main assessee was sustained. By contrast, penalty on the job worker under Rule 209A was set aside because mere receipt of goods on challans naming another concern as supplier did not prove knowledge that the goods were liable to confiscation. The connected appeals were therefore only partly allowed. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111897