https://www.taxtmi.com/caselaws?id=239512 The Tribunal upheld the decision to club the clearances made by two related entities for excise duty assessment, overturning the appellate order. Despite differing end products, the Tribunal found a close connection between the entities, including shared management control and consolidated financial statements, justifying the clubbing of clearances based on the evidence presented by the Revenue. The Tribunal concluded that there was a clear nexus and total control between the entities, supporting the adjudicating authority's decision. As a result, the Revenue's appeal was successful in this case. en-us Thu, 18 Jul 2013 00:00:00 +0530 Wed, 01 Jan 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239512 The Tribunal upheld the decision to club the clearances made by two related entities for excise duty assessment, overturning the appellate order. Despite differing end products, the Tribunal found a close connection between the entities, including shared management control and consolidated financial statements, justifying the clubbing of clearances based on the evidence presented by the Revenue. The Tribunal concluded that there was a clear nexus and total control between the entities, supporting the adjudicating authority's decision. As a result, the Revenue's appeal was successful in this case. Case-Laws Central Excise Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239512