https://www.taxtmi.com/caselaws?id=377792 The Tribunal allowed the appeal in a case concerning duty liability and clubbing of clearances. The demand for duty amount, interest, and penalties on manufacturing MS Rectal Bars was based on aggregate clearances exceeding the exemption limit. The Tribunal found discrepancies in proving the continued operation of another entity from the same premises, emphasizing the necessity of separate Show Cause Notices for clubbing clearances. It ruled that legal procedures, substantial evidence, and due process must be adhered to, setting aside the department's allegations due to lack of legal basis. en-us Fri, 08 Mar 2019 00:00:00 +0530 Thu, 04 Apr 2019 06:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377792 The Tribunal allowed the appeal in a case concerning duty liability and clubbing of clearances. The demand for duty amount, interest, and penalties on manufacturing MS Rectal Bars was based on aggregate clearances exceeding the exemption limit. The Tribunal found discrepancies in proving the continued operation of another entity from the same premises, emphasizing the necessity of separate Show Cause Notices for clubbing clearances. It ruled that legal procedures, substantial evidence, and due process must be adhered to, setting aside the department's allegations due to lack of legal basis. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377792