https://www.taxtmi.com/caselaws?id=388472 The Tribunal found that M/s. Premier Castings, M/s. Castech Industries, and M/s. Dynocast Industries were independent entities and not dummy units of M/s. Mech-Well Foundry. Consequently, penalties were not imposed. Additionally, M/s. Industrial Casting, M/s. Gautam Industries, and M/s. S.G. Ferro Engineering Pvt. Ltd. were deemed separate units eligible for exemption under Notification No.08/03-CE. The Tribunal held that no duty demand was sustainable against these units. The Revenue's oral evidence was deemed insufficient, and the appellants were granted relief with no penalties upheld. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 16 Nov 2019 11:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388472 The Tribunal found that M/s. Premier Castings, M/s. Castech Industries, and M/s. Dynocast Industries were independent entities and not dummy units of M/s. Mech-Well Foundry. Consequently, penalties were not imposed. Additionally, M/s. Industrial Casting, M/s. Gautam Industries, and M/s. S.G. Ferro Engineering Pvt. Ltd. were deemed separate units eligible for exemption under Notification No.08/03-CE. The Tribunal held that no duty demand was sustainable against these units. The Revenue's oral evidence was deemed insufficient, and the appellants were granted relief with no penalties upheld. Case-Laws Central Excise Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388472