https://www.taxtmi.com/caselaws?id=333550 The Appellate Tribunal CESTAT Bangalore upheld the clubbing of clearances for duty demand and penalty imposition on two entities, emphasizing evidence of common management and financial flow, concluding they were not independent. The Tribunal justified considering the entities as one for SSI exemption based on common control and financial interdependence. The impugned order was deemed valid due to evidence of financial flow and lack of independence between the units, leading to the confirmation of duty demand and penalties, with no illegality found in the order. All appeals were rejected. en-us Fri, 07 Oct 2016 00:00:00 +0530 Mon, 17 Oct 2016 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333550 The Appellate Tribunal CESTAT Bangalore upheld the clubbing of clearances for duty demand and penalty imposition on two entities, emphasizing evidence of common management and financial flow, concluding they were not independent. The Tribunal justified considering the entities as one for SSI exemption based on common control and financial interdependence. The impugned order was deemed valid due to evidence of financial flow and lack of independence between the units, leading to the confirmation of duty demand and penalties, with no illegality found in the order. All appeals were rejected. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333550