https://www.taxtmi.com/caselaws?id=106675 An excise demand and penalty against a unit treated as non-existent could not stand where the same reasoning also clubbed its clearances with another unit and denied exemption on the basis that the second unit lacked independent existence. That internal inconsistency made the order unsustainable on its stated premise. The impugned order was set aside and the matter was remanded for fresh adjudication in accordance with law. en-us Tue, 20 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106675 An excise demand and penalty against a unit treated as non-existent could not stand where the same reasoning also clubbed its clearances with another unit and denied exemption on the basis that the second unit lacked independent existence. That internal inconsistency made the order unsustainable on its stated premise. The impugned order was set aside and the matter was remanded for fresh adjudication in accordance with law. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106675