https://www.taxtmi.com/caselaws?id=95258 Exemption under Notification No. 175/86-C.E., as amended to exclude DGTD-registered units, was denied because the assessee did not disclose its DGTD registration, failed to prove clear eligibility, and the record showed plant and machinery investment beyond the SSI limit; the denial was upheld. Confiscation of land, building, plant and machinery and the penalty imposed under the Central Excise Rules were considered excessive in the circumstances, so the confiscation was set aside and the penalty was reduced from Rs. 5 lakhs to Rs. 1 lakh. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95258 Exemption under Notification No. 175/86-C.E., as amended to exclude DGTD-registered units, was denied because the assessee did not disclose its DGTD registration, failed to prove clear eligibility, and the record showed plant and machinery investment beyond the SSI limit; the denial was upheld. Confiscation of land, building, plant and machinery and the penalty imposed under the Central Excise Rules were considered excessive in the circumstances, so the confiscation was set aside and the penalty was reduced from Rs. 5 lakhs to Rs. 1 lakh. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95258