https://www.taxtmi.com/caselaws?id=124439 Conditional exemption under Notification No. 181/86-C.E. was denied where goods cleared as fertilizer were in fact supplied to poultry units for use as chicken feed, so suppression of facts justified invocation of the extended limitation period. Penalty under Section 11AC of the Central Excise Act, 1944 was found inapplicable because the transactions predated that provision; Rule 173Q was the proper penal basis. On the facts, the equal penalty was treated as excessive and reduced to a token amount, while the demand itself was upheld. en-us Fri, 08 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 13:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124439 Conditional exemption under Notification No. 181/86-C.E. was denied where goods cleared as fertilizer were in fact supplied to poultry units for use as chicken feed, so suppression of facts justified invocation of the extended limitation period. Penalty under Section 11AC of the Central Excise Act, 1944 was found inapplicable because the transactions predated that provision; Rule 173Q was the proper penal basis. On the facts, the equal penalty was treated as excessive and reduced to a token amount, while the demand itself was upheld. Case-Laws Central Excise Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124439