https://www.taxtmi.com/caselaws?id=367461 The Tribunal ruled in favor of the appellants in a case concerning excise duty exemptions. It held that the two separate units of private limited companies were distinct entities eligible for SSI exemption, rejecting claims of tax evasion through clubbing clearances. Allegations of fake trading entries and clandestine removal lacked evidence, leading to the benefit of doubt for the appellants. Undervaluation charges were dismissed as post-clearance activities were not part of assessable value. The impugned order was set aside, and the appellants' appeals were allowed with any necessary relief. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 06 Nov 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367461 The Tribunal ruled in favor of the appellants in a case concerning excise duty exemptions. It held that the two separate units of private limited companies were distinct entities eligible for SSI exemption, rejecting claims of tax evasion through clubbing clearances. Allegations of fake trading entries and clandestine removal lacked evidence, leading to the benefit of doubt for the appellants. Undervaluation charges were dismissed as post-clearance activities were not part of assessable value. The impugned order was set aside, and the appellants' appeals were allowed with any necessary relief. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367461