https://www.taxtmi.com/caselaws?id=369093 The tribunal ruled in favor of the appellants, setting aside the Commissioner's order. It held that the relationship between directors did not impact the exemption entitlement under Notification 8/2003-CE. Each company had separate manufacturing facilities, and the concept of related persons under Section 4 did not justify clubbing clearances of separate entities. The tribunal found no suppression of facts by the appellants and criticized the revenue's flawed approach. The appeals were allowed based on established legal principles and a lack of evidence supporting the revenue's claims. en-us Tue, 11 Sep 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369093 The tribunal ruled in favor of the appellants, setting aside the Commissioner's order. It held that the relationship between directors did not impact the exemption entitlement under Notification 8/2003-CE. Each company had separate manufacturing facilities, and the concept of related persons under Section 4 did not justify clubbing clearances of separate entities. The tribunal found no suppression of facts by the appellants and criticized the revenue's flawed approach. The appeals were allowed based on established legal principles and a lack of evidence supporting the revenue's claims. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369093