https://www.taxtmi.com/caselaws?id=384765 The case involved allegations of unauthorized small scale exemption, clandestine removal, and excess goods in one unit, leading to demands and penalties imposed on both units and directors. The issue of clubbing clearances of two units was contested based on separate manufacturing processes and machinery ownership. The Commissioner (Appeals) failed to address crucial factual aspects, prompting a remand for a fresh decision due to omissions in addressing theft, machinery ownership, job work processes, and registration with other government departments. The judgment underscores the importance of thorough consideration and factual findings in excise duty disputes. en-us Mon, 19 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384765 The case involved allegations of unauthorized small scale exemption, clandestine removal, and excess goods in one unit, leading to demands and penalties imposed on both units and directors. The issue of clubbing clearances of two units was contested based on separate manufacturing processes and machinery ownership. The Commissioner (Appeals) failed to address crucial factual aspects, prompting a remand for a fresh decision due to omissions in addressing theft, machinery ownership, job work processes, and registration with other government departments. The judgment underscores the importance of thorough consideration and factual findings in excise duty disputes. Case-Laws Central Excise Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384765