https://www.taxtmi.com/caselaws?id=393167 Where a demand and penalties arise from a common show cause notice and identical factual and evidentiary foundation, and co-noticees have already succeeded on the same issues, the later appellant's case ordinarily follows that earlier appellate determination unless distinguishing material is shown. Here, the processed fabrics, alleged use of power, and exemption claim had already been examined in the co-noticees' appeals, and no new material was brought to separate the appellant's case. On that basis, the duty demand and consequential penalties were found unsustainable and the appeal was allowed. en-us Fri, 06 Mar 2020 00:00:00 +0530 Sat, 07 Mar 2020 08:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393167 Where a demand and penalties arise from a common show cause notice and identical factual and evidentiary foundation, and co-noticees have already succeeded on the same issues, the later appellant's case ordinarily follows that earlier appellate determination unless distinguishing material is shown. Here, the processed fabrics, alleged use of power, and exemption claim had already been examined in the co-noticees' appeals, and no new material was brought to separate the appellant's case. On that basis, the duty demand and consequential penalties were found unsustainable and the appeal was allowed. Case-Laws Central Excise Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393167