https://www.taxtmi.com/caselaws?id=450499 The SC upheld the Tribunal's decision that Section 11A cannot be invoked against a non-existent entity and must be applied to existing independent units. The Tribunal's directive to the Adjudicating Authority to rework the duty demand and grant exemption benefits under Notification No.5/98 to individual units was affirmed. The case was remanded for reconsideration of evidence on clandestine removals and reassessment of demands against individual units. The SC dismissed the appeals and disposed of any pending applications. en-us Thu, 29 Feb 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450499 The SC upheld the Tribunal's decision that Section 11A cannot be invoked against a non-existent entity and must be applied to existing independent units. The Tribunal's directive to the Adjudicating Authority to rework the duty demand and grant exemption benefits under Notification No.5/98 to individual units was affirmed. The case was remanded for reconsideration of evidence on clandestine removals and reassessment of demands against individual units. The SC dismissed the appeals and disposed of any pending applications. Case-Laws Central Excise Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450499