https://www.taxtmi.com/caselaws?id=334752 HDPE stripes/tapes were upheld as classifiable under CETH 3920.32 because no cogent material dislodged the classification already accepted for the goods. Clandestine removal without duty payment was confirmed on the record evidence, and the assessee produced no contrary material. Exemption under Notifications No. 221/86 and 217/86 was denied because the required conditions relating to the final product and captive consumption were not satisfied. Penalty under Rule 173Q was justified once clandestine removal was established, but the firm's penalty was reduced for absence of mens rea; the managing partner and manager's penalties were sustained, while the four other partners' penalties were set aside. en-us Thu, 22 Sep 2016 00:00:00 +0530 Thu, 30 Mar 2017 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334752 HDPE stripes/tapes were upheld as classifiable under CETH 3920.32 because no cogent material dislodged the classification already accepted for the goods. Clandestine removal without duty payment was confirmed on the record evidence, and the assessee produced no contrary material. Exemption under Notifications No. 221/86 and 217/86 was denied because the required conditions relating to the final product and captive consumption were not satisfied. Penalty under Rule 173Q was justified once clandestine removal was established, but the firm's penalty was reduced for absence of mens rea; the managing partner and manager's penalties were sustained, while the four other partners' penalties were set aside. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334752