https://www.taxtmi.com/caselaws?id=340101 In a clubbing dispute involving alleged interlinked clearances, an adjudication order must clearly identify the principal unit and the dummy unit, and must state against which entity the demand is confirmed. Where the order fails to record a finding that one unit was floated as a dummy to camouflage clearances, the demand and penalties cannot be sustained. The matter also had to be reconsidered in light of earlier remand directions and the principles governing clubbing and identification of the liable unit. The impugned order was therefore set aside and the matter remanded to the Commissioner for fresh decision. en-us Thu, 23 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340101 In a clubbing dispute involving alleged interlinked clearances, an adjudication order must clearly identify the principal unit and the dummy unit, and must state against which entity the demand is confirmed. Where the order fails to record a finding that one unit was floated as a dummy to camouflage clearances, the demand and penalties cannot be sustained. The matter also had to be reconsidered in light of earlier remand directions and the principles governing clubbing and identification of the liable unit. The impugned order was therefore set aside and the matter remanded to the Commissioner for fresh decision. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340101