2004 (7) TMI 409 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where demand was confirmed by clubbing the clearance of the appellant's unit with M/s. B.K. Krafts Ltd. The applicants argued that M/s. B.K. Krafts Ltd. is a separate unit with separate registration and the High Court ordered their demerger. Pre-deposit of duty and penalty waived, case adjourned for further arguments.