https://www.taxtmi.com/caselaws?id=88339 The appeal challenged the Central Excise duty demand and penalty imposed on the appellant, the proprietor of M/s. Jayesh Refrigerations, for failure to pay duty on clearances exceeding the exemption limit set by Notification 64/83. The judgment found deliberate suppression of material facts by the appellant, leading to a reduction in duty to Rs. 12,000 and penalty to Rs. 3,000, correcting the error in confirming the entire demand and recalculating the duty payable. The appeal was allowed in part, addressing the discrepancies in the initial demand and penalty imposition. en-us Tue, 03 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 12:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88339 The appeal challenged the Central Excise duty demand and penalty imposed on the appellant, the proprietor of M/s. Jayesh Refrigerations, for failure to pay duty on clearances exceeding the exemption limit set by Notification 64/83. The judgment found deliberate suppression of material facts by the appellant, leading to a reduction in duty to Rs. 12,000 and penalty to Rs. 3,000, correcting the error in confirming the entire demand and recalculating the duty payable. The appeal was allowed in part, addressing the discrepancies in the initial demand and penalty imposition. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88339