https://www.taxtmi.com/caselaws?id=334677 Excise liability based on clubbing the clearances of alleged dummy units cannot be sustained where those units were treated as having no independent existence without being given notice and hearing. The record showed separate sales tax and income tax registrations, banking transactions, and documents in the units' own names, so denial of their separate status for central excise purposes required observance of natural justice. In the absence of such notice to the connected units and persons, the clubbing demand and impugned order were set aside, while the matter was left open for fresh decision after hearing all concerned. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334677 Excise liability based on clubbing the clearances of alleged dummy units cannot be sustained where those units were treated as having no independent existence without being given notice and hearing. The record showed separate sales tax and income tax registrations, banking transactions, and documents in the units' own names, so denial of their separate status for central excise purposes required observance of natural justice. In the absence of such notice to the connected units and persons, the clubbing demand and impugned order were set aside, while the matter was left open for fresh decision after hearing all concerned. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334677