https://www.taxtmi.com/caselaws?id=2025 The Appellate Tribunal, Kolkata, allowed the appeal and rejected the clubbing of clearances for SSI exemption between two firms as there was no evidence of commonality in management, control, or trade transactions. The Tribunal emphasized the lack of interconnected relations and separate operations of the firms, overturning the penalty imposed. The judgment highlighted the necessity of credible evidence in establishing relationships between entities for tax purposes. en-us Thu, 12 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2025 The Appellate Tribunal, Kolkata, allowed the appeal and rejected the clubbing of clearances for SSI exemption between two firms as there was no evidence of commonality in management, control, or trade transactions. The Tribunal emphasized the lack of interconnected relations and separate operations of the firms, overturning the penalty imposed. The judgment highlighted the necessity of credible evidence in establishing relationships between entities for tax purposes. Case-Laws Central Excise Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2025