https://www.taxtmi.com/caselaws?id=185487 The Tribunal set aside the lower authorities' decision in a case involving M/S Alcochem Organics Pvt Ltd and M/S Ghaziabad Organics Ltd. Allegations of unaccounted production of 'ethyl acetate' and mutual interest were made, leading to duty demands and denial of small scale exemption. The Tribunal criticized the lack of evidence and clarity in duty liability computation, emphasizing the need for proper assessment before determining liability for clubbing clearances. The judgment highlighted the absence of proof of a principal entity and ambiguous notices, ultimately invalidating the proceedings. en-us Wed, 18 Nov 2015 00:00:00 +0530 Thu, 16 Feb 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185487 The Tribunal set aside the lower authorities' decision in a case involving M/S Alcochem Organics Pvt Ltd and M/S Ghaziabad Organics Ltd. Allegations of unaccounted production of 'ethyl acetate' and mutual interest were made, leading to duty demands and denial of small scale exemption. The Tribunal criticized the lack of evidence and clarity in duty liability computation, emphasizing the need for proper assessment before determining liability for clubbing clearances. The judgment highlighted the absence of proof of a principal entity and ambiguous notices, ultimately invalidating the proceedings. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185487