https://www.taxtmi.com/caselaws?id=437379 The Tribunal upheld the clubbing of clearances of M/s Vijaylakshmi & Co. and M/s Balarajeshwar & Co., finding they had floated dummy units to evade duty. The extended period of limitation for demand was justified due to turnover suppression. Penalties under Section 11AC were upheld, except for proprietors. Denial of cross-examination was deemed justified. Fictitious entities were confirmed, and penalties were partly allowed for the main companies. Other appellants' penalties were upheld for involvement in the evasion scheme. en-us Tue, 25 Apr 2023 00:00:00 +0530 Thu, 04 May 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437379 The Tribunal upheld the clubbing of clearances of M/s Vijaylakshmi & Co. and M/s Balarajeshwar & Co., finding they had floated dummy units to evade duty. The extended period of limitation for demand was justified due to turnover suppression. Penalties under Section 11AC were upheld, except for proprietors. Denial of cross-examination was deemed justified. Fictitious entities were confirmed, and penalties were partly allowed for the main companies. Other appellants' penalties were upheld for involvement in the evasion scheme. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437379