https://www.taxtmi.com/caselaws?id=448535 The Tribunal determined that M/s Varun B Corporation, M/s Nishoo Arts, and M/s Global Integrated Technology were not dummy units, as there was insufficient evidence of interdependence. Consequently, the Tribunal ruled against clubbing their clearances for excise duty purposes, citing lack of mutual financial interdependence. The penalties and demands imposed on M/s Varun and co-appellants were set aside, as the charges of creating dummy units were unfounded. The Tribunal allowed the appeals, emphasizing that procedural errors should not override substantial evidence of independent operations. en-us Wed, 10 Jan 2024 00:00:00 +0530 Mon, 22 Jan 2024 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448535 The Tribunal determined that M/s Varun B Corporation, M/s Nishoo Arts, and M/s Global Integrated Technology were not dummy units, as there was insufficient evidence of interdependence. Consequently, the Tribunal ruled against clubbing their clearances for excise duty purposes, citing lack of mutual financial interdependence. The penalties and demands imposed on M/s Varun and co-appellants were set aside, as the charges of creating dummy units were unfounded. The Tribunal allowed the appeals, emphasizing that procedural errors should not override substantial evidence of independent operations. Case-Laws Central Excise Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448535