https://www.taxtmi.com/caselaws?id=325714 The Tribunal upheld the duty demand by clubbing the clearance value of multiple units, citing lack of manufacturing activity in certain units and interdependence based on financial transactions. Penalties were imposed on involved entities, with penalties on dummy units set aside due to lack of justification. The Tribunal recognized direct involvement of individuals in duty evasion, adjusting penalties accordingly to balance individual responsibility and reducing penalties on those directly involved. Concerns over excessive penalty quantum were addressed by the Tribunal, leading to adjustments based on the level of involvement in the evasion scheme. en-us Mon, 11 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325714 The Tribunal upheld the duty demand by clubbing the clearance value of multiple units, citing lack of manufacturing activity in certain units and interdependence based on financial transactions. Penalties were imposed on involved entities, with penalties on dummy units set aside due to lack of justification. The Tribunal recognized direct involvement of individuals in duty evasion, adjusting penalties accordingly to balance individual responsibility and reducing penalties on those directly involved. Concerns over excessive penalty quantum were addressed by the Tribunal, leading to adjustments based on the level of involvement in the evasion scheme. Case-Laws Central Excise Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325714