https://www.taxtmi.com/caselaws?id=125033 The Tribunal upheld the duty demand and penalty imposed under Section 11AC of the Central Excise Act, finding that the appellants failed to meet the conditions for the exemption claimed for tea clearances in 2001-02 under Notification No. 41/99-C.E. The lack of evidence supporting the appellants' compliance with the notification requirements led to the dismissal of the appeal, emphasizing the importance of fulfilling statutory conditions for claiming exemptions. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 18 Oct 2012 12:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125033 The Tribunal upheld the duty demand and penalty imposed under Section 11AC of the Central Excise Act, finding that the appellants failed to meet the conditions for the exemption claimed for tea clearances in 2001-02 under Notification No. 41/99-C.E. The lack of evidence supporting the appellants' compliance with the notification requirements led to the dismissal of the appeal, emphasizing the importance of fulfilling statutory conditions for claiming exemptions. Case-Laws Central Excise Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125033