https://www.taxtmi.com/caselaws?id=33519 The Tribunal set aside the Order-in-Appeal that denied SSI exemption by combining clearances of two partnership units without distinguishing the real manufacturer and the dummy unit. The lack of identification of units was deemed a fundamental flaw in the proceedings. The appellants demonstrated the independent existence of each unit through various evidence. The Tribunal found the Department's failure to identify units and impose penalties as flawed and lacking legal merit. Consequently, the impugned order was overturned, and the appeals were allowed, emphasizing the importance of correctly identifying units in excise duty matters. en-us Wed, 13 Aug 2008 00:00:00 +0530 Thu, 21 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33519 The Tribunal set aside the Order-in-Appeal that denied SSI exemption by combining clearances of two partnership units without distinguishing the real manufacturer and the dummy unit. The lack of identification of units was deemed a fundamental flaw in the proceedings. The appellants demonstrated the independent existence of each unit through various evidence. The Tribunal found the Department's failure to identify units and impose penalties as flawed and lacking legal merit. Consequently, the impugned order was overturned, and the appeals were allowed, emphasizing the importance of correctly identifying units in excise duty matters. Case-Laws Central Excise Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33519