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    <title>2015 (5) TMI 96 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found no justification to club clearances of the appellant company with another company, as evidence did not prove common ownership. The Department&#039;s case alleging ownership and control relationship was deemed unsustainable due to lack of a show cause notice to the other company. The duty demand, interest, and penalty imposed were set aside as the Department failed to establish ownership for clubbing clearances and did not issue a show cause notice to the other company. The appeal was allowed in favor of the appellant company.</description>
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    <pubDate>Thu, 01 Jan 2015 00:00:00 +0530</pubDate>
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      <title>2015 (5) TMI 96 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=259222</link>
      <description>The Tribunal found no justification to club clearances of the appellant company with another company, as evidence did not prove common ownership. The Department&#039;s case alleging ownership and control relationship was deemed unsustainable due to lack of a show cause notice to the other company. The duty demand, interest, and penalty imposed were set aside as the Department failed to establish ownership for clubbing clearances and did not issue a show cause notice to the other company. The appeal was allowed in favor of the appellant company.</description>
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      <pubDate>Thu, 01 Jan 2015 00:00:00 +0530</pubDate>
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