https://www.taxtmi.com/caselaws?id=258019 The case involved determining the proper claimant for rebate claims on duty paid for goods exported following a merger between M/s India Foils Ltd. (IFL) and M/s Ess Dee Aluminium Ltd. (EDAL). The Commissioner (Appeal-I) Central Excise, Kolkata, held that IFL and EDAL were the same legal entity post-merger, directing a reevaluation by the lower authority with the issuance of a show cause notice and adherence to principles of natural justice. The Government modified the order-in-appeal, remanding the case for a fresh decision with due process considerations. en-us Tue, 04 Mar 2014 00:00:00 +0530 Sat, 28 Mar 2015 07:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258019 The case involved determining the proper claimant for rebate claims on duty paid for goods exported following a merger between M/s India Foils Ltd. (IFL) and M/s Ess Dee Aluminium Ltd. (EDAL). The Commissioner (Appeal-I) Central Excise, Kolkata, held that IFL and EDAL were the same legal entity post-merger, directing a reevaluation by the lower authority with the issuance of a show cause notice and adherence to principles of natural justice. The Government modified the order-in-appeal, remanding the case for a fresh decision with due process considerations. Case-Laws Central Excise Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258019