https://www.taxtmi.com/caselaws?id=366753 The Tribunal emphasized the importance of natural justice principles in determining excise duty liability by requiring the issuance of show cause notices before concluding the legal status of units. The Tribunal set aside the initial order, granting liberty for re-decision following due process. The Commissioner dropped proceedings after finding no evidence of financial flow between units and lack of clarity on interconnectedness. The Tribunal upheld the impugned order, emphasizing the need for clarity on principal-dummy unit distinction before demanding duty, dismissing the Revenue's appeal for lack of merit and violation of natural justice. en-us Mon, 06 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366753 The Tribunal emphasized the importance of natural justice principles in determining excise duty liability by requiring the issuance of show cause notices before concluding the legal status of units. The Tribunal set aside the initial order, granting liberty for re-decision following due process. The Commissioner dropped proceedings after finding no evidence of financial flow between units and lack of clarity on interconnectedness. The Tribunal upheld the impugned order, emphasizing the need for clarity on principal-dummy unit distinction before demanding duty, dismissing the Revenue's appeal for lack of merit and violation of natural justice. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366753