https://www.taxtmi.com/caselaws?id=233822 The appellate Commissioner affirmed the Assistant Commissioner's order demanding central excise duty, interest, and penalties on the appellant for manufacturing and clearing corrugated boxes without payment. The appellant's claim for exemption under Notification No.214/86-CE was rejected due to procedural non-compliance. While penalties on the appellant were upheld, the separate penalty on the proprietor was set aside by the Tribunal, resulting in the dismissal of the appeal regarding the demand but allowing it concerning the proprietor's penalty. en-us Fri, 08 Mar 2013 00:00:00 +0530 Fri, 17 May 2013 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233822 The appellate Commissioner affirmed the Assistant Commissioner's order demanding central excise duty, interest, and penalties on the appellant for manufacturing and clearing corrugated boxes without payment. The appellant's claim for exemption under Notification No.214/86-CE was rejected due to procedural non-compliance. While penalties on the appellant were upheld, the separate penalty on the proprietor was set aside by the Tribunal, resulting in the dismissal of the appeal regarding the demand but allowing it concerning the proprietor's penalty. Case-Laws Central Excise Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233822