https://www.taxtmi.com/caselaws?id=248366 The Tribunal dismissed all three appeals, ruling that Appellant No. 1 could not avail the benefit of Notification 83/94-C.E. due to the non-existence of factories for Appellant No. 2 and 3. The duty demand, interest, and penalties were upheld, with Appellant No. 1 held liable for excise duty as the entire manufacturing process was conducted by them. The judgment emphasized that exemptions cannot be claimed by creating dummy units without actual manufacturing activity, affirming the duty evasion findings and penalties against the appellants. en-us Fri, 03 May 2013 00:00:00 +0530 Tue, 10 Jun 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248366 The Tribunal dismissed all three appeals, ruling that Appellant No. 1 could not avail the benefit of Notification 83/94-C.E. due to the non-existence of factories for Appellant No. 2 and 3. The duty demand, interest, and penalties were upheld, with Appellant No. 1 held liable for excise duty as the entire manufacturing process was conducted by them. The judgment emphasized that exemptions cannot be claimed by creating dummy units without actual manufacturing activity, affirming the duty evasion findings and penalties against the appellants. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248366