https://www.taxtmi.com/caselaws?id=170552 The Tribunal upheld the Additional Commissioner's order, confirming independent production by each unit. It found fault with the Commissioner (Appeals) for reducing penalties and granting exemptions beyond the show cause notice's scope. Appeals by M/s. Hi-Tech Electronics Industries and Shri Avtar Singh were dismissed, while the department's appeals were successful, overturning the Commissioner (Appeals) decision and reinstating the adjudicating authority's ruling. en-us Wed, 12 May 2010 00:00:00 +0530 Tue, 02 Jun 2015 12:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170552 The Tribunal upheld the Additional Commissioner's order, confirming independent production by each unit. It found fault with the Commissioner (Appeals) for reducing penalties and granting exemptions beyond the show cause notice's scope. Appeals by M/s. Hi-Tech Electronics Industries and Shri Avtar Singh were dismissed, while the department's appeals were successful, overturning the Commissioner (Appeals) decision and reinstating the adjudicating authority's ruling. Case-Laws Central Excise Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170552