https://www.taxtmi.com/caselaws?id=333455 The Tribunal upheld the adjudicating authority's decision, dismissing Revenue's appeals and granting relief to the respondents. The panchnama and photocopies were deemed inadmissible as evidence due to irregularities. The separate legal entities were entitled to individual SSI exemptions, rejecting the clubbing of clearances. Allegations of clandestine manufacture lacked tangible evidence and were deemed unsustainable. The judgment highlighted the importance of proper evidentiary procedures and recognizing distinct legal identities of separate business entities in tax matters. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 18 Aug 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333455 The Tribunal upheld the adjudicating authority's decision, dismissing Revenue's appeals and granting relief to the respondents. The panchnama and photocopies were deemed inadmissible as evidence due to irregularities. The separate legal entities were entitled to individual SSI exemptions, rejecting the clubbing of clearances. Allegations of clandestine manufacture lacked tangible evidence and were deemed unsustainable. The judgment highlighted the importance of proper evidentiary procedures and recognizing distinct legal identities of separate business entities in tax matters. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333455