https://www.taxtmi.com/caselaws?id=119064 The Tribunal granted a stay on duty and penalty in favor of the appellant, considering both units as one entity for exemption benefits under Notifications 15/94 and 65/95. The Commissioner's decision and legal opinion supported this stance, with the Department not appealing against it. The Tribunal emphasized the favorable ruling and granted relief to the appellant until further orders, emphasizing the unity of the two units and the availability of exemption benefits. en-us Wed, 15 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 17:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119064 The Tribunal granted a stay on duty and penalty in favor of the appellant, considering both units as one entity for exemption benefits under Notifications 15/94 and 65/95. The Commissioner's decision and legal opinion supported this stance, with the Department not appealing against it. The Tribunal emphasized the favorable ruling and granted relief to the appellant until further orders, emphasizing the unity of the two units and the availability of exemption benefits. Case-Laws Central Excise Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119064