https://www.taxtmi.com/caselaws?id=257192 The tribunal upheld the clubbing of clearances between M/s. CPMPL and M/s. CE, determining M/s. CPMPL as a dummy unit. It found the brand name 'Chirag' did not belong to the appellants. The seizure and confiscation were deemed legal. Mr. Praveen Parasher and Ms. Hemlata Parasher were held liable for penalties due to their roles. The tribunal instructed reevaluation of the demand computation to exclude traded and exported goods, waiving the pre-deposit and remanding the case for further proceedings. en-us Mon, 29 Sep 2014 00:00:00 +0530 Wed, 04 Mar 2015 05:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257192 The tribunal upheld the clubbing of clearances between M/s. CPMPL and M/s. CE, determining M/s. CPMPL as a dummy unit. It found the brand name 'Chirag' did not belong to the appellants. The seizure and confiscation were deemed legal. Mr. Praveen Parasher and Ms. Hemlata Parasher were held liable for penalties due to their roles. The tribunal instructed reevaluation of the demand computation to exclude traded and exported goods, waiving the pre-deposit and remanding the case for further proceedings. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257192