https://www.taxtmi.com/caselaws?id=127520 The Tribunal upheld the decision of the Commissioner (Appeals) in the case involving M/s. Paras Plastics and Suyog Corporation. It was held that the turnovers of the two firms could not be clubbed as there was no mutuality of interest between them. Additionally, the Revenue's allegation of duty evasion due to suppressed production by M/s. Paras Plastics was dismissed, with the Tribunal emphasizing the lack of evidence to prove that Suyog Corporation was engaged in manufacturing activity. en-us Tue, 30 Mar 2004 00:00:00 +0530 Mon, 11 Mar 2013 16:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127520 The Tribunal upheld the decision of the Commissioner (Appeals) in the case involving M/s. Paras Plastics and Suyog Corporation. It was held that the turnovers of the two firms could not be clubbed as there was no mutuality of interest between them. Additionally, the Revenue's allegation of duty evasion due to suppressed production by M/s. Paras Plastics was dismissed, with the Tribunal emphasizing the lack of evidence to prove that Suyog Corporation was engaged in manufacturing activity. Case-Laws Central Excise Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127520