https://www.taxtmi.com/caselaws?id=342539 The tribunal found that M/s NVIS was controlled by M/s STPL, leading to the clubbing of clearances for SSI exemption eligibility. The matter was remanded for a denovo decision due to insufficient evidence on mutuality of interest. Seized goods were confiscated with an option for redemption, influenced by the clubbing decision. Penalties under Section 11AC and Rule 26 were imposed but subject to reevaluation following the remand for a fresh adjudication. Both appeals were allowed for further evidence and a fair hearing. en-us Wed, 15 Mar 2017 00:00:00 +0530 Sat, 06 May 2017 10:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342539 The tribunal found that M/s NVIS was controlled by M/s STPL, leading to the clubbing of clearances for SSI exemption eligibility. The matter was remanded for a denovo decision due to insufficient evidence on mutuality of interest. Seized goods were confiscated with an option for redemption, influenced by the clubbing decision. Penalties under Section 11AC and Rule 26 were imposed but subject to reevaluation following the remand for a fresh adjudication. Both appeals were allowed for further evidence and a fair hearing. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342539