https://www.taxtmi.com/caselaws?id=358979 A central excise demand and equal penalty were held unsustainable where the confirmation against the appellant rested entirely on an adjudication order against the Chennai unit that had already been set aside on limitation. Once the foundational order ceased to exist, the derivative demand could not survive, and the appellate confirmation was set aside. The result was that the demand and penalty failed with the collapse of the underlying basis for liability. en-us Tue, 13 Mar 2018 00:00:00 +0530 Mon, 23 Apr 2018 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358979 A central excise demand and equal penalty were held unsustainable where the confirmation against the appellant rested entirely on an adjudication order against the Chennai unit that had already been set aside on limitation. Once the foundational order ceased to exist, the derivative demand could not survive, and the appellate confirmation was set aside. The result was that the demand and penalty failed with the collapse of the underlying basis for liability. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358979