https://www.taxtmi.com/caselaws?id=95101 Clearances of three units were examined for possible clubbing to determine eligibility for exemption under Notification No. 16/97-CE, with the dispute turning on whether the units were independent manufacturers or functioned as one entity. As the applicants had already made deposits toward duty and complied with the earlier penalty pre-deposit direction, the appellate authority found no basis to require further pre-deposit pending final adjudication. The remaining duty and penalty pre-deposit was waived, and recovery of those amounts was stayed during the pendency of the appeals. en-us Thu, 16 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 18:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95101 Clearances of three units were examined for possible clubbing to determine eligibility for exemption under Notification No. 16/97-CE, with the dispute turning on whether the units were independent manufacturers or functioned as one entity. As the applicants had already made deposits toward duty and complied with the earlier penalty pre-deposit direction, the appellate authority found no basis to require further pre-deposit pending final adjudication. The remaining duty and penalty pre-deposit was waived, and recovery of those amounts was stayed during the pendency of the appeals. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95101