https://www.taxtmi.com/caselaws?id=757287 A partnership dissolved on a partner's death unless a fresh arrangement shows continuation, so clearances could not be clubbed on the theory that the original firm still existed; the SSI exemption denial on that basis therefore failed. Clandestine manufacture and removal also required tangible, corroborated evidence, and seized invoices alone were insufficient where the maker was not examined and the supporting trail of raw materials, transport and sale proceeds was incomplete. The brand-name objection on "Parrot" likewise did not sustain the impugned demands. The appellate order was set aside, while only the limited unchallenged duty confirmation remained undisturbed. en-us Tue, 20 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757287 A partnership dissolved on a partner's death unless a fresh arrangement shows continuation, so clearances could not be clubbed on the theory that the original firm still existed; the SSI exemption denial on that basis therefore failed. Clandestine manufacture and removal also required tangible, corroborated evidence, and seized invoices alone were insufficient where the maker was not examined and the supporting trail of raw materials, transport and sale proceeds was incomplete. The brand-name objection on "Parrot" likewise did not sustain the impugned demands. The appellate order was set aside, while only the limited unchallenged duty confirmation remained undisturbed. Case-Laws Central Excise Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757287