https://www.taxtmi.com/caselaws?id=250586 The Tribunal set aside the reduction in penalty granted by the lower appellate authority as the condition for abatement was not met. The dropping of the demand of Rs. 14,32,141.28 was upheld due to a time-barred issue. The respondent failed to qualify for duty exemption under Notification No. 1/95-CE. The confirmation of duty demand on Trade Samples Rejects/Seconds & waste was upheld, with the respondent being liable to pay interest and penalty. The appeal was disposed of emphasizing compliance with penalty requirements and duty exemptions under specific notifications. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 19 Aug 2014 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250586 The Tribunal set aside the reduction in penalty granted by the lower appellate authority as the condition for abatement was not met. The dropping of the demand of Rs. 14,32,141.28 was upheld due to a time-barred issue. The respondent failed to qualify for duty exemption under Notification No. 1/95-CE. The confirmation of duty demand on Trade Samples Rejects/Seconds & waste was upheld, with the respondent being liable to pay interest and penalty. The appeal was disposed of emphasizing compliance with penalty requirements and duty exemptions under specific notifications. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250586