https://www.taxtmi.com/caselaws?id=122183 The tribunal confirmed a demand of duty of over Rs. 3.3 crores against the appellants for unbranded chewing tobacco and 10 SSI units acting as 'dummy units', imposing a penalty under Section 11AC of the Central Excise Act. Despite the clubbing of tobacco clearances, doubts arose as the 10 SSI units were recognized as separate units. The larger limitation period invoked for alleged suppression of facts was questioned due to the units' operations. The tribunal found merit in the appellants' arguments, granting waiver of pre-deposit and stay of recovery on duty and penalty amounts pending further examination. en-us Tue, 02 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 12:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122183 The tribunal confirmed a demand of duty of over Rs. 3.3 crores against the appellants for unbranded chewing tobacco and 10 SSI units acting as 'dummy units', imposing a penalty under Section 11AC of the Central Excise Act. Despite the clubbing of tobacco clearances, doubts arose as the 10 SSI units were recognized as separate units. The larger limitation period invoked for alleged suppression of facts was questioned due to the units' operations. The tribunal found merit in the appellants' arguments, granting waiver of pre-deposit and stay of recovery on duty and penalty amounts pending further examination. Case-Laws Central Excise Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122183