https://www.taxtmi.com/caselaws?id=85762 Nitrogen gas supplied to a sister unit was held eligible for exemption under Notification No. 40/85 as amended because the units were treated as one corporate or legal entity, so denial based on separate identity could not stand. The Tribunal also found the penalty unsustainable because the record showed filing of the classification list, RT-12 returns and price lists, rebutting allegations of non-filing of statutory documents. The duty demand and penalty were therefore set aside, and the assessee obtained consequential relief according to law. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 19:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85762 Nitrogen gas supplied to a sister unit was held eligible for exemption under Notification No. 40/85 as amended because the units were treated as one corporate or legal entity, so denial based on separate identity could not stand. The Tribunal also found the penalty unsustainable because the record showed filing of the classification list, RT-12 returns and price lists, rebutting allegations of non-filing of statutory documents. The duty demand and penalty were therefore set aside, and the assessee obtained consequential relief according to law. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85762