https://www.taxtmi.com/caselaws?id=52923 A final determination that two manufacturing divisions were one unit under exemption notifications cannot be reopened on the same facts, and the exemption benefit remains denied. Duty computation must still be recalculated by extending Modvat credit and treating the realised price as cum-duty price where those adjustments are legally available. A personal penalty is not sustainable in a bona fide interpretational dispute absent suppression or other penal conduct. The result is sustained denial of exemption, limited remand for recomputation of duty, and deletion of penalty. en-us Fri, 05 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52923 A final determination that two manufacturing divisions were one unit under exemption notifications cannot be reopened on the same facts, and the exemption benefit remains denied. Duty computation must still be recalculated by extending Modvat credit and treating the realised price as cum-duty price where those adjustments are legally available. A personal penalty is not sustainable in a bona fide interpretational dispute absent suppression or other penal conduct. The result is sustained denial of exemption, limited remand for recomputation of duty, and deletion of penalty. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52923