https://www.taxtmi.com/caselaws?id=167507 The tribunal confirmed the excisability of recorded magnetic tapes and cassette tapes, rejected the applicability of Notification No. 102/82-C.E. for exemption in certain cases, upheld the issuance of show cause notices within the extended time limit, approved the valuation and quantity of goods, and reduced penalties for some appellants while setting aside penalties for others. A dissenting opinion argued against the classification of recorded tapes as excisable goods, emphasizing the lack of legislative clarity on the definition of "manufacture." Overall, the tribunal mostly ruled in favor of the excise authorities, with some modifications to relief under the notification and penalty reductions. en-us Sat, 20 Apr 1985 00:00:00 +0530 Mon, 22 Dec 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167507 The tribunal confirmed the excisability of recorded magnetic tapes and cassette tapes, rejected the applicability of Notification No. 102/82-C.E. for exemption in certain cases, upheld the issuance of show cause notices within the extended time limit, approved the valuation and quantity of goods, and reduced penalties for some appellants while setting aside penalties for others. A dissenting opinion argued against the classification of recorded tapes as excisable goods, emphasizing the lack of legislative clarity on the definition of "manufacture." Overall, the tribunal mostly ruled in favor of the excise authorities, with some modifications to relief under the notification and penalty reductions. Case-Laws Central Excise Sat, 20 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167507