https://www.taxtmi.com/caselaws?id=167117 The Bench ruled that the appellants were not entitled to exemption under specific notifications related to the Central Excise Tariff. The appellants were found guilty of suppression of facts and deliberate concealment, leading to the imposition of duty, penalty, and fine. Despite this, they were granted clearance for nickel scrap valued at a specific amount free of duty. The reference application to the High Court was deemed not maintainable as it directly related to the rate of excise duty and assessment of goods' value, falling under Section 35G of the Central Excises and Salt Act. en-us Thu, 22 Mar 1984 00:00:00 +0530 Sat, 06 Dec 2014 13:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167117 The Bench ruled that the appellants were not entitled to exemption under specific notifications related to the Central Excise Tariff. The appellants were found guilty of suppression of facts and deliberate concealment, leading to the imposition of duty, penalty, and fine. Despite this, they were granted clearance for nickel scrap valued at a specific amount free of duty. The reference application to the High Court was deemed not maintainable as it directly related to the rate of excise duty and assessment of goods' value, falling under Section 35G of the Central Excises and Salt Act. Case-Laws Central Excise Thu, 22 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167117