https://www.taxtmi.com/caselaws?id=261667 The Tribunal ruled in favor of the appellant, allowing the exemption for Unit II while paying duty for Unit I within the same factory complex. It found that each section of a factory manufacturing different goods should be considered a separate industrial unit, supporting the appellant's argument based on separate registrations for both units. The Tribunal deemed the department's denial of exemption and imposition of duty demand, interest, and penalties as causing undue hardship, waiving the pre-deposit requirement and allowing the appeals to proceed without upfront payment. en-us Mon, 12 Jan 2015 00:00:00 +0530 Sat, 18 Jul 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261667 The Tribunal ruled in favor of the appellant, allowing the exemption for Unit II while paying duty for Unit I within the same factory complex. It found that each section of a factory manufacturing different goods should be considered a separate industrial unit, supporting the appellant's argument based on separate registrations for both units. The Tribunal deemed the department's denial of exemption and imposition of duty demand, interest, and penalties as causing undue hardship, waiving the pre-deposit requirement and allowing the appeals to proceed without upfront payment. Case-Laws Central Excise Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261667