https://www.taxtmi.com/caselaws?id=114349 Where clubbing of clearances and extended limitation were founded on the allegation that a named individual was the real manufacturer controlling dummy units, the appellate challenge could not be effectively examined unless that person was also brought before the appellate forum. The Tribunal applied the principle that, when the disputed findings are integrally linked to one person's alleged central role, an appeal lacking challenge against that person is not maintainable on merits. The Revenue's appeals were therefore treated as procedurally defective for want of an appeal against Shri M.S. Jain. en-us Wed, 14 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114349 Where clubbing of clearances and extended limitation were founded on the allegation that a named individual was the real manufacturer controlling dummy units, the appellate challenge could not be effectively examined unless that person was also brought before the appellate forum. The Tribunal applied the principle that, when the disputed findings are integrally linked to one person's alleged central role, an appeal lacking challenge against that person is not maintainable on merits. The Revenue's appeals were therefore treated as procedurally defective for want of an appeal against Shri M.S. Jain. Case-Laws Central Excise Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114349