https://www.taxtmi.com/caselaws?id=202941 Clandestine manufacture and removal of veneer could not be upheld on survey reports and unacknowledged delivery challans alone; without corroboration such as proof of receipt, transport evidence, excess power use, or flow-back of sale proceeds, the broader demand failed. The connected units were not treated as dummy units because they maintained separate premises, workforce, procurement, accounts, and banking, and common family control was insufficient by itself to justify clubbing. A narrow duty demand for clearance to Truewood was sustained, with consequential interest and equivalent penalty, while confiscation of plant and machinery and composite penalties based on the wider allegations were set aside. en-us Wed, 29 Dec 2010 00:00:00 +0530 Mon, 18 May 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202941 Clandestine manufacture and removal of veneer could not be upheld on survey reports and unacknowledged delivery challans alone; without corroboration such as proof of receipt, transport evidence, excess power use, or flow-back of sale proceeds, the broader demand failed. The connected units were not treated as dummy units because they maintained separate premises, workforce, procurement, accounts, and banking, and common family control was insufficient by itself to justify clubbing. A narrow duty demand for clearance to Truewood was sustained, with consequential interest and equivalent penalty, while confiscation of plant and machinery and composite penalties based on the wider allegations were set aside. Case-Laws Central Excise Wed, 29 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202941