https://www.taxtmi.com/caselaws?id=101105 The Tribunal found in favor of the appellants regarding the clubbing of clearances issue, emphasizing that the penalty increase and confiscation of plant and machinery were unjustified deviations from the original order. The Tribunal directed a fresh examination by the adjudicating authority, highlighting compliance with Board Circular Section 37B and granting the appellants the opportunity to present their case fully during the re-adjudication process. The appeals were allowed by way of remand, ensuring the party's rights and adherence to procedural guidelines. en-us Wed, 23 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101105 The Tribunal found in favor of the appellants regarding the clubbing of clearances issue, emphasizing that the penalty increase and confiscation of plant and machinery were unjustified deviations from the original order. The Tribunal directed a fresh examination by the adjudicating authority, highlighting compliance with Board Circular Section 37B and granting the appellants the opportunity to present their case fully during the re-adjudication process. The appeals were allowed by way of remand, ensuring the party's rights and adherence to procedural guidelines. Case-Laws Central Excise Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101105