https://www.taxtmi.com/caselaws?id=213594 The judgment confirmed the demand of duty amounting to Rs. 1,22,82,044/- and rejected a rebate claim of Rs. 2,20,91,410/- imposed penalties on the appellants. Despite facing allegations of not receiving raw materials at their factory and procuring utensils from manufacturers in Delhi, the court ruled in favor of the appellants, granting them relief from the pre-deposit of duty and penalties. The judgment emphasized the importance of considering the overall facts and circumstances of the case in determining the appellant's entitlement to benefits under the law. en-us Tue, 03 May 2011 00:00:00 +0530 Tue, 03 Apr 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213594 The judgment confirmed the demand of duty amounting to Rs. 1,22,82,044/- and rejected a rebate claim of Rs. 2,20,91,410/- imposed penalties on the appellants. Despite facing allegations of not receiving raw materials at their factory and procuring utensils from manufacturers in Delhi, the court ruled in favor of the appellants, granting them relief from the pre-deposit of duty and penalties. The judgment emphasized the importance of considering the overall facts and circumstances of the case in determining the appellant's entitlement to benefits under the law. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213594