https://www.taxtmi.com/caselaws?id=100621 The Tribunal partially upheld the duty demand on cement articles, granting relief for a specific period under a waiver notification. For windows/ventilators, duty was imposed based on the manufacturing process, meeting the Supreme Court's criteria. The limitation plea was rejected due to dispatched completed windows. The Tribunal found appellants lacked bona fide belief on duty levies. Modvat credit was allowed on duty paid inputs for manufacturing windows, leading to a reduced penalty amount. en-us Fri, 17 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100621 The Tribunal partially upheld the duty demand on cement articles, granting relief for a specific period under a waiver notification. For windows/ventilators, duty was imposed based on the manufacturing process, meeting the Supreme Court's criteria. The limitation plea was rejected due to dispatched completed windows. The Tribunal found appellants lacked bona fide belief on duty levies. Modvat credit was allowed on duty paid inputs for manufacturing windows, leading to a reduced penalty amount. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100621