https://www.taxtmi.com/caselaws?id=334850 The Tribunal held that excisable goods manufactured by a holding company and its subsidiary should be clubbed together due to financial and management control, despite being separate legal entities. However, there was no suppression of material facts by the companies, leading to the dismissal of demands for central excise duty beyond one year. The matter was remanded to the Commissioner of Central Excise, Bangalore, for re-quantification of duty liability and potential penalties within four months. en-us Thu, 17 Nov 2016 00:00:00 +0530 Thu, 22 Dec 2016 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334850 The Tribunal held that excisable goods manufactured by a holding company and its subsidiary should be clubbed together due to financial and management control, despite being separate legal entities. However, there was no suppression of material facts by the companies, leading to the dismissal of demands for central excise duty beyond one year. The matter was remanded to the Commissioner of Central Excise, Bangalore, for re-quantification of duty liability and potential penalties within four months. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334850