https://www.taxtmi.com/caselaws?id=31564 The Tribunal upheld the clubbing of clearances of two appellants due to the interconnection and interdependence of the units. It found M/s. Harnik Nutrients Pvt. Ltd. to be a dummy unit and corrected the duty demand to be payable by M/s. Harnik Food Industries only. The confiscation of land, building, and machinery was set aside as disproportionate. The Tribunal affirmed the Commissioner's order with modifications, emphasizing the illegality of exploiting S.S.I. exemption benefits through the dummy unit. en-us Fri, 11 Jul 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31564 The Tribunal upheld the clubbing of clearances of two appellants due to the interconnection and interdependence of the units. It found M/s. Harnik Nutrients Pvt. Ltd. to be a dummy unit and corrected the duty demand to be payable by M/s. Harnik Food Industries only. The confiscation of land, building, and machinery was set aside as disproportionate. The Tribunal affirmed the Commissioner's order with modifications, emphasizing the illegality of exploiting S.S.I. exemption benefits through the dummy unit. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31564