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    <title>2018 (5) TMI 667 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case involving Central Excise duty evasion by M/s Trueline Appliances Private Limited and M/s 3D International for denovo adjudication. It rejected the joint and several demand against both entities, emphasizing separate computation for duty demands and eligibility for Small Scale Industry exemption. The Tribunal directed the Adjudicating Authority to consider evidence pre-April 2012, allowing additional submissions and a hearing opportunity for both companies.</description>
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      <description>The Tribunal remanded the case involving Central Excise duty evasion by M/s Trueline Appliances Private Limited and M/s 3D International for denovo adjudication. It rejected the joint and several demand against both entities, emphasizing separate computation for duty demands and eligibility for Small Scale Industry exemption. The Tribunal directed the Adjudicating Authority to consider evidence pre-April 2012, allowing additional submissions and a hearing opportunity for both companies.</description>
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