https://www.taxtmi.com/caselaws?id=81932 The Tribunal allowed the appeals, setting aside the demand for duty and penalties imposed by the Collector. It found that the Department failed to prove that the appellants were evading duty by operating as a single unit. Additionally, the Tribunal noted the lack of a specific finding on the classification issue of Gharghanti under the Central Excise Tariff. en-us Mon, 13 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81932 The Tribunal allowed the appeals, setting aside the demand for duty and penalties imposed by the Collector. It found that the Department failed to prove that the appellants were evading duty by operating as a single unit. Additionally, the Tribunal noted the lack of a specific finding on the classification issue of Gharghanti under the Central Excise Tariff. Case-Laws Central Excise Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81932