https://www.taxtmi.com/caselaws?id=327799 The Tribunal treated the product classification dispute as finally settled in earlier proceedings and therefore not open to re-examination, leaving that issue against the assessee. On small scale exemption and duty demand, it held that clearances could not be clubbed with another unit on a dummy concern theory without fresh material showing financial flow back or mutuality of interest for the relevant period. Because the department itself proceeded against the unit as a separate assessee, it could not simultaneously deny its independent existence. The clubbing-based demand and consequential penalty were therefore unsustainable, while the classification issue remained concluded in favour of the Revenue. en-us Thu, 28 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327799 The Tribunal treated the product classification dispute as finally settled in earlier proceedings and therefore not open to re-examination, leaving that issue against the assessee. On small scale exemption and duty demand, it held that clearances could not be clubbed with another unit on a dummy concern theory without fresh material showing financial flow back or mutuality of interest for the relevant period. Because the department itself proceeded against the unit as a separate assessee, it could not simultaneously deny its independent existence. The clubbing-based demand and consequential penalty were therefore unsustainable, while the classification issue remained concluded in favour of the Revenue. Case-Laws Central Excise Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327799