https://www.taxtmi.com/caselaws?id=118437 The Appellate Tribunal CESTAT, Kolkata dismissed the revenue's appeal and upheld the Commissioner (Appeals)'s decision in favor of the assessees, M/s. Switching Electronics and M/s. Mangalam Electronics. The Tribunal found that the lack of financial interdependence, separate registrations, and physical partitioning of the units negated the revenue's claim of clubbing their clearances. Emphasizing the absence of conclusive evidence supporting interdependence, the Tribunal concluded that the appeal lacked merit and was therefore rejected. en-us Fri, 14 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118437 The Appellate Tribunal CESTAT, Kolkata dismissed the revenue's appeal and upheld the Commissioner (Appeals)'s decision in favor of the assessees, M/s. Switching Electronics and M/s. Mangalam Electronics. The Tribunal found that the lack of financial interdependence, separate registrations, and physical partitioning of the units negated the revenue's claim of clubbing their clearances. Emphasizing the absence of conclusive evidence supporting interdependence, the Tribunal concluded that the appeal lacked merit and was therefore rejected. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118437