https://www.taxtmi.com/caselaws?id=124419 A common show cause notice addressed to two units of the same assessee did not vitiate proceedings where the assessee had two factories, a common balance sheet, and no duplication of demand or additional duty was shown. Exemption under Notifications No. 4/97-C.E. and 5/98-C.E., which depended on non-availment of Modvat credit, was held to be a legal issue but one requiring clear factual findings on credit availment before denial. Because the record contained conflicting assertions and the exemption claim had not been examined on that footing, the matter was remanded for fresh decision on Modvat credit and eligibility, while the undisputed duty and connected penalty on the limited amount remained confirmed. en-us Fri, 25 Jul 2008 00:00:00 +0530 Sat, 29 Sep 2012 10:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124419 A common show cause notice addressed to two units of the same assessee did not vitiate proceedings where the assessee had two factories, a common balance sheet, and no duplication of demand or additional duty was shown. Exemption under Notifications No. 4/97-C.E. and 5/98-C.E., which depended on non-availment of Modvat credit, was held to be a legal issue but one requiring clear factual findings on credit availment before denial. Because the record contained conflicting assertions and the exemption claim had not been examined on that footing, the matter was remanded for fresh decision on Modvat credit and eligibility, while the undisputed duty and connected penalty on the limited amount remained confirmed. Case-Laws Central Excise Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124419