https://www.taxtmi.com/caselaws?id=246420 An exemption notification for brass goods under heading 74.03 expressly excluded brass rods used in the factory for making wire, so the appellant's brass rods, being more than 10 feet long and captively consumed in wire manufacture, did not qualify for SSI exemption or captive consumption benefit; duty was therefore payable. The confiscation-related consequences were treated as technical and, in view of the bona fide nature of the dispute, the redemption fine and penalty were moderated from Rs. 1 lakh each to Rs. 50,000 each. Duty liability was sustained, but partial relief was granted on the penal and redemption components. en-us Fri, 30 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246420 An exemption notification for brass goods under heading 74.03 expressly excluded brass rods used in the factory for making wire, so the appellant's brass rods, being more than 10 feet long and captively consumed in wire manufacture, did not qualify for SSI exemption or captive consumption benefit; duty was therefore payable. The confiscation-related consequences were treated as technical and, in view of the bona fide nature of the dispute, the redemption fine and penalty were moderated from Rs. 1 lakh each to Rs. 50,000 each. Duty liability was sustained, but partial relief was granted on the penal and redemption components. Case-Laws Central Excise Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246420