https://www.taxtmi.com/caselaws?id=73080 For exemption under Notification No. 90/76, workers engaged in duties connected with manufacture must be counted even if described as clerks or salesmen, so the exemption fails where such persons take the workforce above five. A statement made to excise authorities may be treated as voluntary and reliable unless credible evidence of coercion is produced; a later retraction unsupported by proof will not displace it. Continued non-compliance after clear departmental notice that exemption is unavailable and duty compliance is required can justify penalty, and the pending question of duty liability does not by itself negate culpability. en-us Fri, 27 Jul 1984 00:00:00 +0530 Thu, 26 May 2011 18:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73080 For exemption under Notification No. 90/76, workers engaged in duties connected with manufacture must be counted even if described as clerks or salesmen, so the exemption fails where such persons take the workforce above five. A statement made to excise authorities may be treated as voluntary and reliable unless credible evidence of coercion is produced; a later retraction unsupported by proof will not displace it. Continued non-compliance after clear departmental notice that exemption is unavailable and duty compliance is required can justify penalty, and the pending question of duty liability does not by itself negate culpability. Case-Laws Central Excise Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73080