https://www.taxtmi.com/caselaws?id=90454 Aluminium circles were found to satisfy the thickness requirement under Notification No. 43/75-C.E., and the assessee's invoices showed receipt of duty-paid inputs from Bharat Aluminium Company Ltd.; as the Revenue led no evidence to disprove compliance or establish that the exemption conditions were otherwise unmet, the duty demand was held unsustainable. Separate procedural breaches of non-accountal and failure to file a declaration survived independently of the duty issue, so confiscation and penalty remained justified, though the penalty was reduced as excessive. en-us Mon, 02 Feb 1998 00:00:00 +0530 Fri, 07 Oct 2011 14:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90454 Aluminium circles were found to satisfy the thickness requirement under Notification No. 43/75-C.E., and the assessee's invoices showed receipt of duty-paid inputs from Bharat Aluminium Company Ltd.; as the Revenue led no evidence to disprove compliance or establish that the exemption conditions were otherwise unmet, the duty demand was held unsustainable. Separate procedural breaches of non-accountal and failure to file a declaration survived independently of the duty issue, so confiscation and penalty remained justified, though the penalty was reduced as excessive. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90454