https://www.taxtmi.com/caselaws?id=237218 The court held that the Revenue failed to establish that one entity was the actual manufacturer and that clearances of other units should be combined. The demand for duty from the main unit was not upheld, and penalties imposed on the appellants were overturned. Consequently, all appeals were granted in favor of the appellants with related relief. en-us Thu, 22 Nov 2012 00:00:00 +0530 Sat, 21 Sep 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237218 The court held that the Revenue failed to establish that one entity was the actual manufacturer and that clearances of other units should be combined. The demand for duty from the main unit was not upheld, and penalties imposed on the appellants were overturned. Consequently, all appeals were granted in favor of the appellants with related relief. Case-Laws Central Excise Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237218