https://www.taxtmi.com/caselaws?id=211548 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision confirming duty demand on the appellants, finding their industry operated as a single unit despite attempts to obtain separate exemptions. The Court emphasized its limited scope in reviewing factual findings. Regarding the challenge to penalty levy under Section 11AC of the Central Excise Act, the Court directed the adjudicating authority to reconsider the penalty, taking into account the applicability and discretion of penalty provisions during the relevant period. The judgment disposed of the appeal by confirming duty demand and remanding the penalty issue for further assessment. en-us Wed, 06 Apr 2011 00:00:00 +0530 Thu, 22 Mar 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211548 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision confirming duty demand on the appellants, finding their industry operated as a single unit despite attempts to obtain separate exemptions. The Court emphasized its limited scope in reviewing factual findings. Regarding the challenge to penalty levy under Section 11AC of the Central Excise Act, the Court directed the adjudicating authority to reconsider the penalty, taking into account the applicability and discretion of penalty provisions during the relevant period. The judgment disposed of the appeal by confirming duty demand and remanding the penalty issue for further assessment. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211548