https://www.taxtmi.com/caselaws?id=117997 HDPE tapes, fabrics and sacks were treated by the Tribunal as classifiable under Chapter 39 rather than Chapters 54 or 59, and were therefore covered by the relevant exemption notifications for the period in question. On that classification, no central excise duty was payable, and the duty demand could not survive. The allegation that the assessee had floated dummy units to claim an inadmissible SSI benefit also lost significance once the goods themselves were found exempt from duty, so the penalties were likewise unsustainable. en-us Mon, 27 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117997 HDPE tapes, fabrics and sacks were treated by the Tribunal as classifiable under Chapter 39 rather than Chapters 54 or 59, and were therefore covered by the relevant exemption notifications for the period in question. On that classification, no central excise duty was payable, and the duty demand could not survive. The allegation that the assessee had floated dummy units to claim an inadmissible SSI benefit also lost significance once the goods themselves were found exempt from duty, so the penalties were likewise unsustainable. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117997