https://www.taxtmi.com/caselaws?id=53976 CESTAT, Mumbai held that clearances of three concerns could not be clubbed merely on the basis of retracted statements and an unsupported inference of dummy status, where the record showed separate declarations and registrations and the independent existence of the concerns was not displaced. It also accepted the job work arrangement under the applicable notifications, so the clearances could not be loaded into the assessable value of the main unit for denial of SSI benefit. As the duty demand did not survive, the consequential penalties were also unsustainable and the impugned order was set aside. en-us Fri, 11 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53976 CESTAT, Mumbai held that clearances of three concerns could not be clubbed merely on the basis of retracted statements and an unsupported inference of dummy status, where the record showed separate declarations and registrations and the independent existence of the concerns was not displaced. It also accepted the job work arrangement under the applicable notifications, so the clearances could not be loaded into the assessable value of the main unit for denial of SSI benefit. As the duty demand did not survive, the consequential penalties were also unsustainable and the impugned order was set aside. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53976