https://www.taxtmi.com/caselaws?id=766008 Contemporaneous documentary evidence can defeat a clubbing allegation where a separate unit is shown to have been independently established and operated. A written rent agreement, independent statutory registrations, and invoices supported the existence of the other concern, while the department's reliance on oral statements was insufficient to fasten the entire duty liability on the principal unit. On that basis, the duty demand and consequential penalties could not be sustained against the appellant. en-us Fri, 14 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766008 Contemporaneous documentary evidence can defeat a clubbing allegation where a separate unit is shown to have been independently established and operated. A written rent agreement, independent statutory registrations, and invoices supported the existence of the other concern, while the department's reliance on oral statements was insufficient to fasten the entire duty liability on the principal unit. On that basis, the duty demand and consequential penalties could not be sustained against the appellant. Case-Laws Central Excise Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766008