https://www.taxtmi.com/caselaws?id=114591 Where the department alleges that one unit is a dummy of another, duty demand cannot be sustained against the alleged dummy alone if no show-cause notice is issued to the principal concern said to own and control it. The related person concept under central excise law applies to valuation and does not, by itself, justify clubbing clearances for small scale industry exemption. A mere related relationship between two units does not automatically defeat SSI exemption if the notification conditions are otherwise met. The demand and penalty were therefore held unsustainable. en-us Tue, 16 Nov 2004 00:00:00 +0530 Sat, 22 Jun 2024 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114591 Where the department alleges that one unit is a dummy of another, duty demand cannot be sustained against the alleged dummy alone if no show-cause notice is issued to the principal concern said to own and control it. The related person concept under central excise law applies to valuation and does not, by itself, justify clubbing clearances for small scale industry exemption. A mere related relationship between two units does not automatically defeat SSI exemption if the notification conditions are otherwise met. The demand and penalty were therefore held unsustainable. Case-Laws Central Excise Tue, 16 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114591