https://www.taxtmi.com/caselaws?id=174961 A penalty imposed on a unit treated as a dummy concern of another business was held unsustainable. Once the unit was found to be non-genuine and its clearances were required to be clubbed with the main unit, separate penal action against the dummy unit was not justified. The tribunal noted that the real liability rested with the entity behind the fictitious arrangement and that no adequate justification had been given for the heavy penalties. The penalty on the appellant was therefore set aside. en-us Thu, 03 Aug 2000 00:00:00 +0530 Sat, 31 Oct 2015 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174961 A penalty imposed on a unit treated as a dummy concern of another business was held unsustainable. Once the unit was found to be non-genuine and its clearances were required to be clubbed with the main unit, separate penal action against the dummy unit was not justified. The tribunal noted that the real liability rested with the entity behind the fictitious arrangement and that no adequate justification had been given for the heavy penalties. The penalty on the appellant was therefore set aside. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174961