https://www.taxtmi.com/caselaws?id=33974 The Tribunal upheld the adjudicating authority's decision to drop proceedings, rejecting the revenue's appeals. It concluded that the units were independent entities, not subject to clubbing for duty liability. Financial transactions and shared facilities were deemed insufficient to establish control or profit sharing, in line with legal precedents emphasizing the need for clear evidence of financial interdependence. The units' separate registrations, machinery, and lack of profit flow back supported their status as distinct manufacturers for duty purposes. en-us Mon, 12 Jan 2009 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33974 The Tribunal upheld the adjudicating authority's decision to drop proceedings, rejecting the revenue's appeals. It concluded that the units were independent entities, not subject to clubbing for duty liability. Financial transactions and shared facilities were deemed insufficient to establish control or profit sharing, in line with legal precedents emphasizing the need for clear evidence of financial interdependence. The units' separate registrations, machinery, and lack of profit flow back supported their status as distinct manufacturers for duty purposes. Case-Laws Central Excise Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33974