https://www.taxtmi.com/caselaws?id=218675 Penalty could not be imposed on a unit described as dubious or fictitious where the adjudication record showed that it had not itself manufactured, removed, or cleared goods. The liability was found to arise from transactions attributable to the original unit, and the court held that penalty must attach only to the entity that actually undertook the taxable acts. A unit cannot be treated as fictitious for one purpose while also being separately penalised for transactions found to belong to another unit. The cited precedent was read consistently with that principle. en-us Fri, 12 Oct 2012 00:00:00 +0530 Mon, 11 Nov 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218675 Penalty could not be imposed on a unit described as dubious or fictitious where the adjudication record showed that it had not itself manufactured, removed, or cleared goods. The liability was found to arise from transactions attributable to the original unit, and the court held that penalty must attach only to the entity that actually undertook the taxable acts. A unit cannot be treated as fictitious for one purpose while also being separately penalised for transactions found to belong to another unit. The cited precedent was read consistently with that principle. Case-Laws Central Excise Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218675