https://www.taxtmi.com/caselaws?id=153795 Strong prima facie evidence of artificial splitting of four manufacturing units into separate entities to claim duty exemption led the Tribunal to refuse full waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. Common directors and family ownership, shared infrastructure and records, inter-linked operations, and payments made by one unit for another supported the view that the units functioned as one factory. The Tribunal therefore directed deposit of the duty demand within the stipulated time, while waiving pre-deposit of interest and penalty and staying recovery of those amounts until disposal of the appeals. en-us Mon, 11 Jan 2010 00:00:00 +0530 Tue, 30 Jul 2013 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153795 Strong prima facie evidence of artificial splitting of four manufacturing units into separate entities to claim duty exemption led the Tribunal to refuse full waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. Common directors and family ownership, shared infrastructure and records, inter-linked operations, and payments made by one unit for another supported the view that the units functioned as one factory. The Tribunal therefore directed deposit of the duty demand within the stipulated time, while waiving pre-deposit of interest and penalty and staying recovery of those amounts until disposal of the appeals. Case-Laws Central Excise Mon, 11 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153795