https://www.taxtmi.com/caselaws?id=51802 The court upheld the clubbing of clearances, duty demands, and confiscations based on established relationships and operational control. Penalties and fines were adjusted, considering individual roles and mitigating factors. All three appeals were disposed of with modified penalties, while duty demands and confiscations were upheld due to established financial connections and shared operational control. en-us Fri, 15 Mar 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51802 The court upheld the clubbing of clearances, duty demands, and confiscations based on established relationships and operational control. Penalties and fines were adjusted, considering individual roles and mitigating factors. All three appeals were disposed of with modified penalties, while duty demands and confiscations were upheld due to established financial connections and shared operational control. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51802