https://www.taxtmi.com/caselaws?id=339336 Exemption for tools and dies under Notification No. 67/95-CE was denied because the goods were effectively sold to customers, with ownership passing through debit notes and sales tax recovery, so captive consumption within the factory was not established. Suppression was also found from the undisclosed issuance of self-invoices, debit notes, and non-payment of duty, which justified invocation of the extended period of limitation. Penalty under Section 11AC was sustained on the same suppression findings, but the separate penalty under the Central Excise Rules was set aside as duplicative for the same contravention. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 03 Feb 2018 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339336 Exemption for tools and dies under Notification No. 67/95-CE was denied because the goods were effectively sold to customers, with ownership passing through debit notes and sales tax recovery, so captive consumption within the factory was not established. Suppression was also found from the undisclosed issuance of self-invoices, debit notes, and non-payment of duty, which justified invocation of the extended period of limitation. Penalty under Section 11AC was sustained on the same suppression findings, but the separate penalty under the Central Excise Rules was set aside as duplicative for the same contravention. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339336