https://www.taxtmi.com/caselaws?id=81672 The Tribunal rejected the appeal for exemption under serial No. 38 of Notification 132/86-C.E. but directed a fresh calculation of duty, considering the exemption under Notification 175/86-C.E. The imposition of a penalty was deemed unjustified. The matter was remanded to the Collector for fresh calculation of duty, ensuring the appellants had the opportunity to present their viewpoint and attend a hearing before the final order. en-us Thu, 23 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81672 The Tribunal rejected the appeal for exemption under serial No. 38 of Notification 132/86-C.E. but directed a fresh calculation of duty, considering the exemption under Notification 175/86-C.E. The imposition of a penalty was deemed unjustified. The matter was remanded to the Collector for fresh calculation of duty, ensuring the appellants had the opportunity to present their viewpoint and attend a hearing before the final order. Case-Laws Central Excise Thu, 23 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81672