https://www.taxtmi.com/caselaws?id=47800 The Tribunal treated the concerned units as separate independent entities on appreciation of evidence, rejected the allegation that they were dummy units, and applied the job-work notifications to hold that job-work clearances could not be clubbed with the principal unit for duty purposes. It further held that no duty liability survived and that penalty under Section 11AC could not be sustained. The High Court accepted that these conclusions were factual determinations based on the record, not questions of law, and therefore held that no substantial question of law arose for consideration; the appeal failed. en-us Tue, 14 Mar 2006 00:00:00 +0530 Sat, 31 Jul 2010 10:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47800 The Tribunal treated the concerned units as separate independent entities on appreciation of evidence, rejected the allegation that they were dummy units, and applied the job-work notifications to hold that job-work clearances could not be clubbed with the principal unit for duty purposes. It further held that no duty liability survived and that penalty under Section 11AC could not be sustained. The High Court accepted that these conclusions were factual determinations based on the record, not questions of law, and therefore held that no substantial question of law arose for consideration; the appeal failed. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47800