https://www.taxtmi.com/caselaws?id=52692 Separate companies are to be treated as independent legal entities, so their clearances are not automatically subject to clubbing absent clear supporting material. In the reported CESTAT matter, the applicants raised a prima facie objection to clubbing of clearances and to the resulting duty and penalty demands, arguing that the demand was not properly attributable on the basis assumed in the impugned order. On that footing, and relying on the cited Supreme Court principle, the Tribunal found a prima facie case for interim protection and granted waiver of pre-deposit and stay of recovery. en-us Mon, 23 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 12:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52692 Separate companies are to be treated as independent legal entities, so their clearances are not automatically subject to clubbing absent clear supporting material. In the reported CESTAT matter, the applicants raised a prima facie objection to clubbing of clearances and to the resulting duty and penalty demands, arguing that the demand was not properly attributable on the basis assumed in the impugned order. On that footing, and relying on the cited Supreme Court principle, the Tribunal found a prima facie case for interim protection and granted waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52692