https://www.taxtmi.com/caselaws?id=705 Clearances of two units cannot be clubbed where the notice relies on mutually inconsistent allegations and the factual foundation is unsupported; the demand on merits is therefore unsustainable. The note also explains that limitation and penalty provisions cannot be invoked where the adjudicating order is internally inconsistent on intent, the department already knew the material facts from earlier proceedings, and deliberate suppression is not established. The appellate relief is described as succeeding on both merits and limitation, with the lower orders set aside. en-us Tue, 28 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=705 Clearances of two units cannot be clubbed where the notice relies on mutually inconsistent allegations and the factual foundation is unsupported; the demand on merits is therefore unsustainable. The note also explains that limitation and penalty provisions cannot be invoked where the adjudicating order is internally inconsistent on intent, the department already knew the material facts from earlier proceedings, and deliberate suppression is not established. The appellate relief is described as succeeding on both merits and limitation, with the lower orders set aside. Case-Laws Central Excise Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=705