https://www.taxtmi.com/caselaws?id=1438 The Tribunal dismissed the Revenue's appeals against the Order-in-Appeal, which had set aside the clubbing of clearances and imposition of penalties on the grounds of a dummy unit. The Commissioner (Appeals) found both units to be independent entities, with sufficient machinery in the alleged dummy unit for manufacturing goods. Despite the Revenue's contentions of common management and inadequate machinery in the dummy unit, the Tribunal upheld the Commissioner's findings, noting the absence of financial flow-back between the units. The appeals were dismissed for lacking merit as they did not challenge specific findings in favor of the respondents. en-us Thu, 10 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1438 The Tribunal dismissed the Revenue's appeals against the Order-in-Appeal, which had set aside the clubbing of clearances and imposition of penalties on the grounds of a dummy unit. The Commissioner (Appeals) found both units to be independent entities, with sufficient machinery in the alleged dummy unit for manufacturing goods. Despite the Revenue's contentions of common management and inadequate machinery in the dummy unit, the Tribunal upheld the Commissioner's findings, noting the absence of financial flow-back between the units. The appeals were dismissed for lacking merit as they did not challenge specific findings in favor of the respondents. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1438