https://www.taxtmi.com/caselaws?id=342818 The Tribunal ruled in favor of the appellants in a case involving non-payment of excise duty on furniture they manufactured. The demand for duty was reduced significantly, and the appellants were granted eligibility for Small Scale Industries exemption due to genuine belief in non-dutiable goods. The Tribunal emphasized the complexity of determining dutiability on furniture and found no suppression of fact to invoke the extended limitation period. As the demand was set aside, the consequential penalty on the director of the company was also overturned, resulting in a favorable outcome for the appellants. en-us Wed, 19 Apr 2017 00:00:00 +0530 Tue, 16 May 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342818 The Tribunal ruled in favor of the appellants in a case involving non-payment of excise duty on furniture they manufactured. The demand for duty was reduced significantly, and the appellants were granted eligibility for Small Scale Industries exemption due to genuine belief in non-dutiable goods. The Tribunal emphasized the complexity of determining dutiability on furniture and found no suppression of fact to invoke the extended limitation period. As the demand was set aside, the consequential penalty on the director of the company was also overturned, resulting in a favorable outcome for the appellants. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342818