https://www.taxtmi.com/caselaws?id=92543 Where multiple manufacturing units are clubbed as one entity for excise liability, the duty demand must be framed consistently with that finding. An adjudicating authority cannot sustain a demand against individual constituent units in a manner inconsistent with clubbing for duty computation. The Tribunal followed the Supreme Court approach in the analogous clubbing context and held that the demand required fresh examination by the adjudicating authority. The impugned orders were therefore set aside and the matters remanded for fresh adjudication after giving the parties adequate opportunity. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92543 Where multiple manufacturing units are clubbed as one entity for excise liability, the duty demand must be framed consistently with that finding. An adjudicating authority cannot sustain a demand against individual constituent units in a manner inconsistent with clubbing for duty computation. The Tribunal followed the Supreme Court approach in the analogous clubbing context and held that the demand required fresh examination by the adjudicating authority. The impugned orders were therefore set aside and the matters remanded for fresh adjudication after giving the parties adequate opportunity. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92543