https://www.taxtmi.com/caselaws?id=269434 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling that the statements alone were insufficient to prove clandestine removal of goods without corroborative evidence. The Court agreed that the two companies were not operating as a single entity, as they had independent operations and machinery. The Court found no grounds to club the clearances of the two units, dismissing the appeals and determining that no substantial question of law arose in the case. en-us Wed, 14 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269434 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling that the statements alone were insufficient to prove clandestine removal of goods without corroborative evidence. The Court agreed that the two companies were not operating as a single entity, as they had independent operations and machinery. The Court found no grounds to club the clearances of the two units, dismissing the appeals and determining that no substantial question of law arose in the case. Case-Laws Central Excise Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269434