https://www.taxtmi.com/caselaws?id=343275 The department's appeal against the assessee, a manufacturer of wall mounted coin-operated pay phones, for alleged Central Excise duty evasion through a dummy unit was dismissed by the Appellate Tribunal CESTAT Hyderabad. The Tribunal found insufficient evidence linking the goods to the assessee, leading to the appeal's dismissal. Additionally, the Tribunal upheld the lower authority's decision that the dummy unit was a legitimate entity, dismissing the department's claims and affirming the independence of the entities. Penalties against authorized signatories were deemed inapplicable. en-us Fri, 24 Feb 2017 00:00:00 +0530 Mon, 22 May 2017 07:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343275 The department's appeal against the assessee, a manufacturer of wall mounted coin-operated pay phones, for alleged Central Excise duty evasion through a dummy unit was dismissed by the Appellate Tribunal CESTAT Hyderabad. The Tribunal found insufficient evidence linking the goods to the assessee, leading to the appeal's dismissal. Additionally, the Tribunal upheld the lower authority's decision that the dummy unit was a legitimate entity, dismissing the department's claims and affirming the independence of the entities. Penalties against authorized signatories were deemed inapplicable. Case-Laws Central Excise Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343275