https://www.taxtmi.com/caselaws?id=355137 The Tribunal ruled in favor of the respondent, dismissing the department's appeals regarding duty demand and penalty on manufacturing entities. It found that the entities involved were separate legal entities with distinct proprietors, assessments, and business locations. The Tribunal highlighted the lack of examination by the department regarding the source of raw materials for the companies and concluded that the turnover of the entities could not be combined. Consequently, the impugned order was not upheld, maintaining the independence of the entities in the manufacturing and marketing processes. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355137 The Tribunal ruled in favor of the respondent, dismissing the department's appeals regarding duty demand and penalty on manufacturing entities. It found that the entities involved were separate legal entities with distinct proprietors, assessments, and business locations. The Tribunal highlighted the lack of examination by the department regarding the source of raw materials for the companies and concluded that the turnover of the entities could not be combined. Consequently, the impugned order was not upheld, maintaining the independence of the entities in the manufacturing and marketing processes. Case-Laws Central Excise Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355137