https://www.taxtmi.com/caselaws?id=344863 SSI exemption under Notification No. 5/1999-CE turned on a technical verification of whether the product contained more than 25% by weight of Fly Ash or Phospho Gypsum. Because the competent laboratory or departmental technical wing had not properly examined that factual issue, the duty demand and denial of exemption were set aside and the matter was remanded for fresh consideration with expert opinion from the CRCL. Personal penalties under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001/2002 were also unsustainable because no confiscation of goods had been ordered; those penalties were quashed. en-us Wed, 17 May 2017 00:00:00 +0530 Fri, 30 Jun 2017 07:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344863 SSI exemption under Notification No. 5/1999-CE turned on a technical verification of whether the product contained more than 25% by weight of Fly Ash or Phospho Gypsum. Because the competent laboratory or departmental technical wing had not properly examined that factual issue, the duty demand and denial of exemption were set aside and the matter was remanded for fresh consideration with expert opinion from the CRCL. Personal penalties under Rule 209A of the Central Excise Rules, 1944 and Rule 26 of the Central Excise Rules, 2001/2002 were also unsustainable because no confiscation of goods had been ordered; those penalties were quashed. Case-Laws Central Excise Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344863