https://www.taxtmi.com/caselaws?id=115500 Separate manufacturing units cannot have their clearances clubbed, with consequential duty, interest, penalty and confiscation, unless objective findings establish that the units lack independence; common family connection, shared management or multiple entities created over time is insufficient by itself. The Tribunal also rejected assumptions about colourable device and found the remand order lacked independent, unbiased reconsideration. In addition, a differential duty demand on sales routed through an intermediary was unsustainable because the record did not show that the transactions were anything other than principal-to-principal sales or that the pricing basis justified revaluation. The adjudication was therefore held unsustainable in entirety. en-us Fri, 01 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 14:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115500 Separate manufacturing units cannot have their clearances clubbed, with consequential duty, interest, penalty and confiscation, unless objective findings establish that the units lack independence; common family connection, shared management or multiple entities created over time is insufficient by itself. The Tribunal also rejected assumptions about colourable device and found the remand order lacked independent, unbiased reconsideration. In addition, a differential duty demand on sales routed through an intermediary was unsustainable because the record did not show that the transactions were anything other than principal-to-principal sales or that the pricing basis justified revaluation. The adjudication was therefore held unsustainable in entirety. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115500