https://www.taxtmi.com/caselaws?id=391692 The Tribunal set aside the Department's conclusions, rejecting the clubbing of clearances of two manufacturing units due to lack of show cause notice to one unit, emphasizing the importance of proving financial interdependence. The Tribunal ordered a refund of Rs. 25 Lakhs to the appellant, deeming the rejection of the refund claim incorrect as the demand was unsustainable. Additionally, the penalty imposed was set aside as invalid since the underlying demand was deemed unsustainable. Both appeals were allowed, highlighting the separate existence and operations of the manufacturing units. en-us Wed, 08 Jan 2020 00:00:00 +0530 Wed, 05 Feb 2020 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391692 The Tribunal set aside the Department's conclusions, rejecting the clubbing of clearances of two manufacturing units due to lack of show cause notice to one unit, emphasizing the importance of proving financial interdependence. The Tribunal ordered a refund of Rs. 25 Lakhs to the appellant, deeming the rejection of the refund claim incorrect as the demand was unsustainable. Additionally, the penalty imposed was set aside as invalid since the underlying demand was deemed unsustainable. Both appeals were allowed, highlighting the separate existence and operations of the manufacturing units. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391692