https://www.taxtmi.com/caselaws?id=76673 Entitlement to a concessional excise duty notification depended on actual compliance with its input-composition condition, not merely on an approved classification list. Concurrent factual findings that the assessee manipulated records, made false entries, and failed to use the requisite quantity of non-conventional pulp were treated as determinative and not reopened in writ jurisdiction, so the exemption claim failed and the duty demand and penalties were sustained. A penalty, however, cannot be imposed on a person who had already died before the penalty order; the penalty against the deceased director was therefore set aside. en-us Wed, 18 Nov 2009 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76673 Entitlement to a concessional excise duty notification depended on actual compliance with its input-composition condition, not merely on an approved classification list. Concurrent factual findings that the assessee manipulated records, made false entries, and failed to use the requisite quantity of non-conventional pulp were treated as determinative and not reopened in writ jurisdiction, so the exemption claim failed and the duty demand and penalties were sustained. A penalty, however, cannot be imposed on a person who had already died before the penalty order; the penalty against the deceased director was therefore set aside. Case-Laws Central Excise Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76673