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of <h1>CEGAT Upholds Duty & Penalty on L-4 License Holders for Exceeding Clearance Limits</h1> <h3>SM PRODUCTS Versus COLLECTOR OF C. EX., AURANGABAD</h3> SM PRODUCTS Versus COLLECTOR OF C. EX., AURANGABAD - 1999 (109) E.L.T. 872 (Tribunal) The appellants held an L-4 license and were found to have exceeded duty-free clearance limits for a single commodity under Notification No. 175/86. The department was not aware of their excess clearances due to lack of documentation. The Appellate Tribunal upheld the demand for duty and penalty imposed by the Addl. Collector, dismissing the appeal. (1997 (12) TMI 423 - CEGAT, NEW DELHI)
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