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of <h1>Appeal Dismissed for Failure to Verify Law - Ignorance Not Excused</h1> <h3>SINDHU RESETTLEMENT CORPN. LTD. Versus COMMR. OF C. EX., RAJKOT</h3> SINDHU RESETTLEMENT CORPN. LTD. Versus COMMR. OF C. EX., RAJKOT - 2000 (118) E.L.T. 182 (Tribunal) The appeal is against the order confirming duty demand and penalty under rule 173Q by the Additional Collector, Central Excise, Rajkot. The appellant failed to pay duty due to wrongly availing an exemption. Ignorance of law is no excuse. The appellant did not make efforts to verify the law position or apply for a Central Excise license. The Tribunal held that the department was justified in demanding duty and penalty. Appeal dismissed.
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