https://www.taxtmi.com/caselaws?id=86196 The Tribunal ruled in favor of the appellants, stating that the value of clearances of the four units should not be clubbed for assessment purposes as each unit was separate entities. The duty demand based on the sale price of goods sold to a specific entity was deemed invalid due to lack of explicit mention in the show cause notice. The demand for duty was found not sustainable as the notice did not contain specific allegations to support the clubbing of clearances. The duty demand and penalty were set aside, emphasizing the importance of specific allegations in the notice to justify duty demands and penalties. en-us Fri, 22 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86196 The Tribunal ruled in favor of the appellants, stating that the value of clearances of the four units should not be clubbed for assessment purposes as each unit was separate entities. The duty demand based on the sale price of goods sold to a specific entity was deemed invalid due to lack of explicit mention in the show cause notice. The demand for duty was found not sustainable as the notice did not contain specific allegations to support the clubbing of clearances. The duty demand and penalty were set aside, emphasizing the importance of specific allegations in the notice to justify duty demands and penalties. Case-Laws Central Excise Fri, 22 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86196