https://www.taxtmi.com/caselaws?id=76202 A demand under Section 11A must be raised against an existing person chargeable with duty, and not against a non-existent collective label where the units are separate legal and manufacturing entities. Clearances of independent units cannot be clubbed, or exemption under Notification No. 5/98-C.E. denied, unless a legally sustainable basis for treating them as one taxable entity is first established. Allegations of clandestine removal, confiscation, penalty and credit denial linked to such a collective approach require unit-wise reconsideration. The order below was set aside and the matter remitted for fresh adjudication after treating the units separately and following natural justice. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76202 A demand under Section 11A must be raised against an existing person chargeable with duty, and not against a non-existent collective label where the units are separate legal and manufacturing entities. Clearances of independent units cannot be clubbed, or exemption under Notification No. 5/98-C.E. denied, unless a legally sustainable basis for treating them as one taxable entity is first established. Allegations of clandestine removal, confiscation, penalty and credit denial linked to such a collective approach require unit-wise reconsideration. The order below was set aside and the matter remitted for fresh adjudication after treating the units separately and following natural justice. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76202