https://www.taxtmi.com/caselaws?id=153478 The appeal was allowed as the duty demand on clearances from Unit No. I was deemed unjustified due to the aggregate clearances not exceeding the exemption limit and the rural area status potentially exempting branded goods from duty. The penalty under Section 11AC was set aside by the Tribunal based on the overall facts and arguments. The plea of time bar was upheld as the Tribunal found no justification for the demand despite the rejection by the Commissioner. The appellant was entitled to full exemption and refund of duty paid, with the Tribunal supporting their position and providing consequential relief. en-us Thu, 02 Apr 2009 00:00:00 +0530 Wed, 24 Jul 2013 10:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153478 The appeal was allowed as the duty demand on clearances from Unit No. I was deemed unjustified due to the aggregate clearances not exceeding the exemption limit and the rural area status potentially exempting branded goods from duty. The penalty under Section 11AC was set aside by the Tribunal based on the overall facts and arguments. The plea of time bar was upheld as the Tribunal found no justification for the demand despite the rejection by the Commissioner. The appellant was entitled to full exemption and refund of duty paid, with the Tribunal supporting their position and providing consequential relief. Case-Laws Central Excise Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153478