https://www.taxtmi.com/caselaws?id=337012 The tribunal set aside the Commissioner (Appeals) decision confirming the demand of duty and imposing penalties on three separate units, emphasizing their distinct ownership structures and lack of evidence of mutual interest or fund flow between them. Citing the Supreme Court precedent, the tribunal highlighted the importance of recognizing units as separate entities to avoid clubbing. The case was remanded to the original authority for further examination in light of the ownership details of the units. en-us Mon, 07 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337012 The tribunal set aside the Commissioner (Appeals) decision confirming the demand of duty and imposing penalties on three separate units, emphasizing their distinct ownership structures and lack of evidence of mutual interest or fund flow between them. Citing the Supreme Court precedent, the tribunal highlighted the importance of recognizing units as separate entities to avoid clubbing. The case was remanded to the original authority for further examination in light of the ownership details of the units. Case-Laws Central Excise Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337012