https://www.taxtmi.com/caselaws?id=54247 The Tribunal allowed the appeal in a case involving duty demands on the manufacturing of "Activated Bleaching Earth" and "Activated Carbon." The Tribunal held that the demands were not time-barred but found that the plea for cum duty benefit and exclusion of carbon value was not adequately considered. It was observed that clubbing clearances of the assessee with another unit without issuing a Show Cause Notice was unjustified, as evidence showed the separate nature of both units. The matter was remanded for re-consideration, emphasizing the need to consider cum duty benefit and exclude Activated Carbon value. en-us Fri, 08 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54247 The Tribunal allowed the appeal in a case involving duty demands on the manufacturing of "Activated Bleaching Earth" and "Activated Carbon." The Tribunal held that the demands were not time-barred but found that the plea for cum duty benefit and exclusion of carbon value was not adequately considered. It was observed that clubbing clearances of the assessee with another unit without issuing a Show Cause Notice was unjustified, as evidence showed the separate nature of both units. The matter was remanded for re-consideration, emphasizing the need to consider cum duty benefit and exclude Activated Carbon value. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54247