https://www.taxtmi.com/caselaws?id=93055 The Tribunal allowed the appeals, granting consequential relief to the appellants based on findings of evasion of duty, imposition of penalties, the limitation period for issuing the show cause notice, and the determination of separate existence of units. The Tribunal found the demand was time-barred due to the show cause notice being issued beyond the limitation period, emphasizing the mandatory requirement to issue notice within six months of acquiring knowledge. Additionally, evidence supported the separate existence of M/s. Jalla Industries and M/s. Veejay Corporation, leading to the conclusion of independent units. en-us Tue, 09 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 10:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93055 The Tribunal allowed the appeals, granting consequential relief to the appellants based on findings of evasion of duty, imposition of penalties, the limitation period for issuing the show cause notice, and the determination of separate existence of units. The Tribunal found the demand was time-barred due to the show cause notice being issued beyond the limitation period, emphasizing the mandatory requirement to issue notice within six months of acquiring knowledge. Additionally, evidence supported the separate existence of M/s. Jalla Industries and M/s. Veejay Corporation, leading to the conclusion of independent units. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93055