https://www.taxtmi.com/caselaws?id=1959 The Tribunal found that the duty demand on the applicant-company, based on clubbing clearance values with other units for excise duty evasion, was not sustainable. Despite sharing common facilities, the units operated independently with no significant financial interdependence. Merely having common directors and machinery was insufficient to justify clubbing clearance values and denying Small Scale Industry exemption. The Tribunal emphasized the necessity of concrete evidence demonstrating substantial financial connections between entities before imposing duty demands. As a result, duty recovery and penalties were stayed pending appeal. en-us Wed, 16 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1959 The Tribunal found that the duty demand on the applicant-company, based on clubbing clearance values with other units for excise duty evasion, was not sustainable. Despite sharing common facilities, the units operated independently with no significant financial interdependence. Merely having common directors and machinery was insufficient to justify clubbing clearance values and denying Small Scale Industry exemption. The Tribunal emphasized the necessity of concrete evidence demonstrating substantial financial connections between entities before imposing duty demands. As a result, duty recovery and penalties were stayed pending appeal. Case-Laws Central Excise Wed, 16 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1959