https://www.taxtmi.com/caselaws?id=265689 The Tribunal dismissed the appeals in a case involving manufacturing of medicines under a small scale exemption notification for another company that did not have a manufacturing facility during the relevant period. The appellants' claim of eligibility for exemption was rejected, as the goods were deemed ineligible due to the other company's lack of manufacturing capacity. The Tribunal upheld the demand for duty and penalty, citing intentional suppression of facts by the appellants, and correctly invoked the extended period of limitation. A nominal penalty was imposed on the second appellant, affirming the penalty imposition. en-us Tue, 15 Sep 2015 00:00:00 +0530 Wed, 14 Oct 2015 07:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265689 The Tribunal dismissed the appeals in a case involving manufacturing of medicines under a small scale exemption notification for another company that did not have a manufacturing facility during the relevant period. The appellants' claim of eligibility for exemption was rejected, as the goods were deemed ineligible due to the other company's lack of manufacturing capacity. The Tribunal upheld the demand for duty and penalty, citing intentional suppression of facts by the appellants, and correctly invoked the extended period of limitation. A nominal penalty was imposed on the second appellant, affirming the penalty imposition. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265689