High Court Overturns Tribunal: Composite Show Cause Notice Invalid for Separate Duty Demand Assessment.

Composite issuance of SCN to two parties - tribunal set aside the demand on the ground that duty demand against Assessee could not be confirmed since it was not possible to arrive at the value of clearances separately between the two - Composite SCN ipso facto did not vitiate the proceedings - order of tribunal is not correct - HC .....

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