https://www.taxtmi.com/caselaws?id=51003 Clubbing of clearances and attribution of duty demand required consistent application of the principles on common management, mutuality of interest and lifting the corporate veil. The adjudicating authority's order was found inconsistent because it treated the units as independent while also proceeding on the basis that they were a corporate facade controlled by a principal unit. The Tribunal held that the binding precedent on clubbing and veil lifting had not been properly examined and that the order reflected non-application of mind and inadequate reasons. The impugned order was set aside and the matter was remanded to the Commissioner for de novo consideration, with the appellants to be heard on non-clubbability, limitation and the sustainability of the demand. en-us Mon, 13 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 12:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51003 Clubbing of clearances and attribution of duty demand required consistent application of the principles on common management, mutuality of interest and lifting the corporate veil. The adjudicating authority's order was found inconsistent because it treated the units as independent while also proceeding on the basis that they were a corporate facade controlled by a principal unit. The Tribunal held that the binding precedent on clubbing and veil lifting had not been properly examined and that the order reflected non-application of mind and inadequate reasons. The impugned order was set aside and the matter was remanded to the Commissioner for de novo consideration, with the appellants to be heard on non-clubbability, limitation and the sustainability of the demand. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51003