https://www.taxtmi.com/caselaws?id=80452 The Tribunal upheld the Department's contention that duty was rightly demanded on clearances exceeding Rs. 15 lakhs under Notification 89/79. However, it found the respondents eligible for exemption from obtaining a Central Excise license under Notification 31/76 due to their genuine belief in eligibility, setting aside penalties and confiscation of goods. The Tribunal deemed the seizure of goods within the factory without proof of clandestine removal illegal, disposing of the Department's appeal and dismissing the cross-objection. en-us Fri, 23 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80452 The Tribunal upheld the Department's contention that duty was rightly demanded on clearances exceeding Rs. 15 lakhs under Notification 89/79. However, it found the respondents eligible for exemption from obtaining a Central Excise license under Notification 31/76 due to their genuine belief in eligibility, setting aside penalties and confiscation of goods. The Tribunal deemed the seizure of goods within the factory without proof of clandestine removal illegal, disposing of the Department's appeal and dismissing the cross-objection. Case-Laws Central Excise Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80452