https://www.taxtmi.com/caselaws?id=352059 The dispute centered on the creation of a separate unit to evade concession limits, leading to duty, interest, and penalties. The Commissioner reduced liabilities for the appellant but upheld penalties on individuals. The decision was based on electricity consumption discrepancies and lack of evidence consideration. The appellate authority's failure to review crucial evidence violated natural justice. Consequently, the order was set aside for reconsideration, emphasizing the need for a fair hearing. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352059 The dispute centered on the creation of a separate unit to evade concession limits, leading to duty, interest, and penalties. The Commissioner reduced liabilities for the appellant but upheld penalties on individuals. The decision was based on electricity consumption discrepancies and lack of evidence consideration. The appellate authority's failure to review crucial evidence violated natural justice. Consequently, the order was set aside for reconsideration, emphasizing the need for a fair hearing. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352059