https://www.taxtmi.com/caselaws?id=335328 The Tribunal set aside the impugned order confirming a Central Excise duty demand and penalties against M/s Pandey Furniture Pvt. Ltd. The appeals challenged the Revenue's claim that M/s Seating System was a dummy unit created to evade excise duty, citing similarities in products and management. However, the Tribunal found insufficient evidence to establish M/s Seating System as a front for the main appellant, noting separate operations, financial records, and machinery ownership. Despite connections between the entities, the Tribunal ruled in favor of the appellants, emphasizing the lack of conclusive proof of full control by the main appellant over M/s Seating System. en-us Wed, 23 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335328 The Tribunal set aside the impugned order confirming a Central Excise duty demand and penalties against M/s Pandey Furniture Pvt. Ltd. The appeals challenged the Revenue's claim that M/s Seating System was a dummy unit created to evade excise duty, citing similarities in products and management. However, the Tribunal found insufficient evidence to establish M/s Seating System as a front for the main appellant, noting separate operations, financial records, and machinery ownership. Despite connections between the entities, the Tribunal ruled in favor of the appellants, emphasizing the lack of conclusive proof of full control by the main appellant over M/s Seating System. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335328