https://www.taxtmi.com/caselaws?id=122917 The appeal was dismissed as the appellant was found liable to pay duty upon crossing the exemption limit, despite contesting entitlement to exemption under a specific notification. The appellant's claim of exemption under notification No. 74/93-C.E. was rejected as the goods were not deemed intended for use by a Department of the Chhattisgarh Government. Penalties under Rule 25 were upheld, while those under Section 11AC were set aside due to insufficient grounds. The judgment affirmed duty payment and upheld penalties, concluding the case with a detailed analysis of the legal issues involved. en-us Tue, 11 Dec 2007 00:00:00 +0530 Tue, 21 Aug 2012 16:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122917 The appeal was dismissed as the appellant was found liable to pay duty upon crossing the exemption limit, despite contesting entitlement to exemption under a specific notification. The appellant's claim of exemption under notification No. 74/93-C.E. was rejected as the goods were not deemed intended for use by a Department of the Chhattisgarh Government. Penalties under Rule 25 were upheld, while those under Section 11AC were set aside due to insufficient grounds. The judgment affirmed duty payment and upheld penalties, concluding the case with a detailed analysis of the legal issues involved. Case-Laws Central Excise Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122917