https://www.taxtmi.com/caselaws?id=80259 The appeal before the Appellate Tribunal challenged the duty and penalty imposed under the Central Excises and Salt Act for alleged clandestine removal of tread rubber without duty payment. The Tribunal emphasized the importance of assessing the appellants' eligibility for Small Scale Industries Exemption Notifications before quantifying duty, setting aside the order and remanding the matter for re-consideration to address this crucial issue. The Tribunal directed a thorough review of the exemption notifications and their impact on duty liability before reaching a final decision. en-us Wed, 04 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80259 The appeal before the Appellate Tribunal challenged the duty and penalty imposed under the Central Excises and Salt Act for alleged clandestine removal of tread rubber without duty payment. The Tribunal emphasized the importance of assessing the appellants' eligibility for Small Scale Industries Exemption Notifications before quantifying duty, setting aside the order and remanding the matter for re-consideration to address this crucial issue. The Tribunal directed a thorough review of the exemption notifications and their impact on duty liability before reaching a final decision. Case-Laws Central Excise Wed, 04 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80259