https://www.taxtmi.com/caselaws?id=385450 A duty demand based on alleged clandestine manufacture and clearance of halogen bulbs failed because its factual foundation had already been negated in the connected matter concerning the source unit. The Tribunal noted that the alleged receipt of bulb shells or capsules from Unit I was the basis for the manufacturing and removal allegation in the present case, but a Coordinate Bench had already held that the demand against Unit I could not survive. Once that foundational finding was removed, the consequential demand also could not stand. The demand, interest and penalties were therefore held unsustainable and the impugned order liable to be set aside. en-us Wed, 04 Sep 2019 00:00:00 +0530 Fri, 06 Sep 2019 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385450 A duty demand based on alleged clandestine manufacture and clearance of halogen bulbs failed because its factual foundation had already been negated in the connected matter concerning the source unit. The Tribunal noted that the alleged receipt of bulb shells or capsules from Unit I was the basis for the manufacturing and removal allegation in the present case, but a Coordinate Bench had already held that the demand against Unit I could not survive. Once that foundational finding was removed, the consequential demand also could not stand. The demand, interest and penalties were therefore held unsustainable and the impugned order liable to be set aside. Case-Laws Central Excise Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385450