https://www.taxtmi.com/caselaws?id=251881 The Tribunal confirmed the liability of the appellant, a manufacturer of readymade garments, to pay central excise duty on goods cleared without payment, resulting in a demand for duty, redemption fine, and penalty. The appeal was rejected for failure to deposit the ordered amount. The Tribunal focused on interpretations of Rule 4 of CER, 2002 and relevant notifications, considering clarifications on the levy of Central Excise duty on goods produced before a specified date. A prima facie case favored the appellant, leading to a remand for a fresh hearing without pre-deposit to decide on the merits of the case. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 01 Oct 2014 07:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251881 The Tribunal confirmed the liability of the appellant, a manufacturer of readymade garments, to pay central excise duty on goods cleared without payment, resulting in a demand for duty, redemption fine, and penalty. The appeal was rejected for failure to deposit the ordered amount. The Tribunal focused on interpretations of Rule 4 of CER, 2002 and relevant notifications, considering clarifications on the levy of Central Excise duty on goods produced before a specified date. A prima facie case favored the appellant, leading to a remand for a fresh hearing without pre-deposit to decide on the merits of the case. Case-Laws Central Excise Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251881