https://www.taxtmi.com/caselaws?id=85284 The Appellate Tribunal upheld the duty demand of Rs. 1,74,242.23 on M/s. Crescent Tools Engineering under Notification 175/86, while imposing penalties of Rs. 10,000 on the Proprietor. The Tribunal found the misclassification of Brake band under Tariff Heading 6806, leading to the appellants exceeding the exemption limit. The intentional evasion of duty was inferred from the lack of information on the manufacturing process and failure to seek clarification. Despite reducing the penalty on the Proprietor to Rs. 5,000, the appeals were dismissed, affirming the duty demand and penalties on the Proprietor. en-us Sun, 10 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85284 The Appellate Tribunal upheld the duty demand of Rs. 1,74,242.23 on M/s. Crescent Tools Engineering under Notification 175/86, while imposing penalties of Rs. 10,000 on the Proprietor. The Tribunal found the misclassification of Brake band under Tariff Heading 6806, leading to the appellants exceeding the exemption limit. The intentional evasion of duty was inferred from the lack of information on the manufacturing process and failure to seek clarification. Despite reducing the penalty on the Proprietor to Rs. 5,000, the appeals were dismissed, affirming the duty demand and penalties on the Proprietor. Case-Laws Central Excise Sun, 10 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85284