https://www.taxtmi.com/caselaws?id=73568 Subordinate authorities within a High Court's territorial jurisdiction cannot initiate or sustain proceedings in direct conflict with that High Court's declared law, and the notice and adjudication were therefore invalid. The Tribunal also stated that goods wholly and unconditionally exempted under a notification may still remain excisable unless the notification expressly excludes them, so their clearances can be counted for exemption eligibility. On limitation and penalty, it found incomplete disclosure in the declarations, held the extended limitation period applicable, and considered penalty justified, though excessive in amount. The appeal ultimately succeeded because the impugned order was vitiated by conflict with binding precedent. en-us Mon, 08 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73568 Subordinate authorities within a High Court's territorial jurisdiction cannot initiate or sustain proceedings in direct conflict with that High Court's declared law, and the notice and adjudication were therefore invalid. The Tribunal also stated that goods wholly and unconditionally exempted under a notification may still remain excisable unless the notification expressly excludes them, so their clearances can be counted for exemption eligibility. On limitation and penalty, it found incomplete disclosure in the declarations, held the extended limitation period applicable, and considered penalty justified, though excessive in amount. The appeal ultimately succeeded because the impugned order was vitiated by conflict with binding precedent. Case-Laws Central Excise Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73568