https://www.taxtmi.com/caselaws?id=265853 CESTAT Chennai held that clearances could be clubbed where alleged manufacturing units had no credible independent existence, as there was no evidence of registration, machinery, raw materials, electricity use, worker records or labour compliance, and the assessee failed to rebut the diversion case. It further held that duty could not be recomputed on an alternative valuation basis not alleged in the show-cause notice and unsupported by evidence, so the declared value had to be used for recomputation. Penalty was modified to align with the duty finally sustained on clubbed clearances. en-us Wed, 15 Apr 2015 00:00:00 +0530 Mon, 15 Feb 2016 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265853 CESTAT Chennai held that clearances could be clubbed where alleged manufacturing units had no credible independent existence, as there was no evidence of registration, machinery, raw materials, electricity use, worker records or labour compliance, and the assessee failed to rebut the diversion case. It further held that duty could not be recomputed on an alternative valuation basis not alleged in the show-cause notice and unsupported by evidence, so the declared value had to be used for recomputation. Penalty was modified to align with the duty finally sustained on clubbed clearances. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265853