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2008 (1) TMI 106 - AT - Central ExciseAppellant No.1 had floated a dummy unit (Appellant No. 2 herein) having, managerial, operational & financial controls over the said dummy unit - unlawfully availing S.S.I. exemption u/not. 175/86 – no statement to prove both units independent – dummy unit has been formed to avoid legal complication of Central excise, Income Tax, Factoris Act etc - they are liable for clubbing of clearances - impugned order of demand & penalty didn’t suffer from any legal infirmity including the plea of time-bar
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