TMI Blog2018 (3) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... lish that one unit is dummy of another - appeal dismissed - decided against Revenue. - E/1980/2010 (DB) - A/70400/2018 - Dated:- 9-1-2018 - Mrs. Archana Wadhwa, (Judicial) And Shri Anil G. Shakkarwar, Member(Technical) Shri Mohd. Altaf (Asstt. Commr.) (AR) - for the Appellant (s) Shri Anuj Agarwal (Advocate) - for the Revenue ORDER Per: Mrs. Archana Wadhwa Being agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences on record, which were relied upon by the Revenue for confirmation of demand and observed that though the two units were operating from the same premises, but there was no common funding and financial flow back between the two and there was no mutuality of business interest. Both the units were registered with separate Income Tax registration as well as sales tax registration. In the absen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no allegation that either of the appellants was funding the expenses of the other nor there was any evidence to show that there was flow-back of profits or money or sale proceeds from one firm to the other. Having regard to the above discussions, the facts of the case and the case-law on the subject, we hold that the clearances of the two partnership firms cannot be clubbed together. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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