https://www.taxtmi.com/caselaws?id=116803 The Tribunal upheld the Commissioner's order, ruling that the smaller units were not dummy units but operated independently with separate registrations and business operations. The absence of fund flow back and separate filings under various legislations supported this finding, leading to the rejection of the Revenue's appeal challenging the Order-in-Original. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 17:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116803 The Tribunal upheld the Commissioner's order, ruling that the smaller units were not dummy units but operated independently with separate registrations and business operations. The absence of fund flow back and separate filings under various legislations supported this finding, leading to the rejection of the Revenue's appeal challenging the Order-in-Original. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116803