https://www.taxtmi.com/caselaws?id=166682 The Tribunal ruled in favor of the appellant in the appeal against duty and penalty imposed by the Additional Collector of Central Excise. The dispute centered on the interpretation of Notification No. 105/80-C.E. regarding exemption limits for clearances. The Tribunal held that goods cleared for export should not be included in the calculation for duty-free clearances meant for home consumption. Consequently, the Tribunal set aside the orders of the Additional Collector, directing a reassessment excluding the value of goods cleared and exported. This decision resulted in relief for the appellant from duty demands and penalties. en-us Mon, 08 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 16:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166682 The Tribunal ruled in favor of the appellant in the appeal against duty and penalty imposed by the Additional Collector of Central Excise. The dispute centered on the interpretation of Notification No. 105/80-C.E. regarding exemption limits for clearances. The Tribunal held that goods cleared for export should not be included in the calculation for duty-free clearances meant for home consumption. Consequently, the Tribunal set aside the orders of the Additional Collector, directing a reassessment excluding the value of goods cleared and exported. This decision resulted in relief for the appellant from duty demands and penalties. Case-Laws Central Excise Mon, 08 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166682