https://www.taxtmi.com/caselaws?id=340414 Jointly raising a differential duty demand by clubbing clearances of separate manufacturing units was unsustainable where the governing exemption precedent applied to the facts, so the small scale exemption denial was set aside. The allegation of clandestine removal also failed because the original authority had already found no reliable evidence of the goods, quantities, concerned units, or a legally sustainable basis to fasten liability, and no ground was shown to disturb that finding. With the duty demands set aside, the personal penalties could not survive independently, and consequential relief followed. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 21 Mar 2017 09:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340414 Jointly raising a differential duty demand by clubbing clearances of separate manufacturing units was unsustainable where the governing exemption precedent applied to the facts, so the small scale exemption denial was set aside. The allegation of clandestine removal also failed because the original authority had already found no reliable evidence of the goods, quantities, concerned units, or a legally sustainable basis to fasten liability, and no ground was shown to disturb that finding. With the duty demands set aside, the personal penalties could not survive independently, and consequential relief followed. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340414