https://www.taxtmi.com/caselaws?id=94709 The Appellate Tribunal CEGAT, New Delhi allowed all four appeals, setting aside the impugned order. The Tribunal found that the Revenue failed to prove the units should be treated as one entity for excise duty exemption due to the lack of evidence of financial interdependence. Additionally, the demand for excise duty was dismissed as time-barred since the show cause notice did not contain specific instances of fraud within the statutory period. The Tribunal also concluded that separate machinery and operations existed for each unit, supporting the Appellants' claim of distinct entities. en-us Mon, 27 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94709 The Appellate Tribunal CEGAT, New Delhi allowed all four appeals, setting aside the impugned order. The Tribunal found that the Revenue failed to prove the units should be treated as one entity for excise duty exemption due to the lack of evidence of financial interdependence. Additionally, the demand for excise duty was dismissed as time-barred since the show cause notice did not contain specific instances of fraud within the statutory period. The Tribunal also concluded that separate machinery and operations existed for each unit, supporting the Appellants' claim of distinct entities. Case-Laws Central Excise Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94709