https://www.taxtmi.com/caselaws?id=52219 The case involved interception of goods for duty evasion by two units with common ownership. The Commissioner imposed duty recovery, confiscation of goods, and penalties on partners for clubbing clearances to misuse small scale exemption. The case was remanded for fresh decision, emphasizing treating limited companies as separate entities for exemption limits. The Appellate Tribunal set aside the Commissioner's order, directing a fair reconsideration considering relevant circulars on entity treatment. The decision stressed correctly attributing liability and following legal precedents for fair adjudication, allowing the appeals for remand. en-us Thu, 20 Feb 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52219 The case involved interception of goods for duty evasion by two units with common ownership. The Commissioner imposed duty recovery, confiscation of goods, and penalties on partners for clubbing clearances to misuse small scale exemption. The case was remanded for fresh decision, emphasizing treating limited companies as separate entities for exemption limits. The Appellate Tribunal set aside the Commissioner's order, directing a fair reconsideration considering relevant circulars on entity treatment. The decision stressed correctly attributing liability and following legal precedents for fair adjudication, allowing the appeals for remand. Case-Laws Central Excise Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52219