https://www.taxtmi.com/caselaws?id=96359 The Tribunal upheld the decision, ruling that the two manufacturing units were eligible for separate exemption from duty under SSI exemption notifications. It was found that there was no mutuality of interest between the units, and the demand for duty and penalties imposed on the partners were not justified. The appeals filed by the Revenue against the units were deemed maintainable only within the limitation period, and subsequent appeals against co-noticees were dismissed as time-barred due to lack of grounds for interference. The importance of procedural fairness and adherence to legal principles in maintaining the integrity of the appeals process was emphasized. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96359 The Tribunal upheld the decision, ruling that the two manufacturing units were eligible for separate exemption from duty under SSI exemption notifications. It was found that there was no mutuality of interest between the units, and the demand for duty and penalties imposed on the partners were not justified. The appeals filed by the Revenue against the units were deemed maintainable only within the limitation period, and subsequent appeals against co-noticees were dismissed as time-barred due to lack of grounds for interference. The importance of procedural fairness and adherence to legal principles in maintaining the integrity of the appeals process was emphasized. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96359