https://www.taxtmi.com/caselaws?id=51294 The Tribunal allowed the appeal filed by M/s. Vaicom Electronics (P) Ltd., noting the lack of evidence supporting mutuality of interest with M/s. Baron International Ltd. The Review Order exceeded the scope of the Show Cause Notice and introduced new elements not present in the original proceedings. The Tribunal set aside the order, emphasizing the absence of findings establishing the appellants as a dummy unit of M/s. BIL, contravening the limitations of the Central Excise Act. en-us Thu, 21 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51294 The Tribunal allowed the appeal filed by M/s. Vaicom Electronics (P) Ltd., noting the lack of evidence supporting mutuality of interest with M/s. Baron International Ltd. The Review Order exceeded the scope of the Show Cause Notice and introduced new elements not present in the original proceedings. The Tribunal set aside the order, emphasizing the absence of findings establishing the appellants as a dummy unit of M/s. BIL, contravening the limitations of the Central Excise Act. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51294