https://www.taxtmi.com/caselaws?id=344632 The Tribunal upheld the order confirming a demand for special excise duty and penalties on the appellant for selling motor vehicles without the seventh tyre, making them ineligible for exemption under Notification No.6/2002-CE. The appellant's argument that the notification only applied to manufacturing processes, not sales, was rejected. The Tribunal emphasized the statutory requirement of motor vehicles to have seven tyres at the point of sale, leading to the dismissal of the appeals. Strict compliance with statutory provisions and notification conditions was deemed essential, justifying the duty demand due to the breach of notification conditions. en-us Tue, 20 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344632 The Tribunal upheld the order confirming a demand for special excise duty and penalties on the appellant for selling motor vehicles without the seventh tyre, making them ineligible for exemption under Notification No.6/2002-CE. The appellant's argument that the notification only applied to manufacturing processes, not sales, was rejected. The Tribunal emphasized the statutory requirement of motor vehicles to have seven tyres at the point of sale, leading to the dismissal of the appeals. Strict compliance with statutory provisions and notification conditions was deemed essential, justifying the duty demand due to the breach of notification conditions. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344632