https://www.taxtmi.com/caselaws?id=107027 Exemption under Notification No. 217/86-C.E. was available only on proof that workshop goods were used captively in or in relation to manufacture of final products. The assessee failed to file replies to the show cause notices and did not establish such actual use before the adjudicating authority, so the exemption claim was denied and the duty demand sustained. Penalty was also upheld because excisable goods were cleared without payment of duty, and the penalty was treated as proportionate to the duty involved and the value of clearances; a plea of bona fide belief did not displace liability on the facts found. en-us Wed, 11 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107027 Exemption under Notification No. 217/86-C.E. was available only on proof that workshop goods were used captively in or in relation to manufacture of final products. The assessee failed to file replies to the show cause notices and did not establish such actual use before the adjudicating authority, so the exemption claim was denied and the duty demand sustained. Penalty was also upheld because excisable goods were cleared without payment of duty, and the penalty was treated as proportionate to the duty involved and the value of clearances; a plea of bona fide belief did not displace liability on the facts found. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107027