https://www.taxtmi.com/caselaws?id=347157 The Tribunal upheld the demands for special excise duty, penalties, and interest imposed on the appellant for breaching conditions of Notification No. 6/2002-CE. The appellant's argument that the notification only applied to the manufacturing process, not sales, was rejected. Despite claiming to use all seven tyres in manufacturing, vehicles were sold with only six, violating the Motor Vehicles Act requiring seven tyres. The appellant's failure to comply with statutory provisions justified the duty demand and penalties. en-us Wed, 21 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347157 The Tribunal upheld the demands for special excise duty, penalties, and interest imposed on the appellant for breaching conditions of Notification No. 6/2002-CE. The appellant's argument that the notification only applied to the manufacturing process, not sales, was rejected. Despite claiming to use all seven tyres in manufacturing, vehicles were sold with only six, violating the Motor Vehicles Act requiring seven tyres. The appellant's failure to comply with statutory provisions justified the duty demand and penalties. Case-Laws Central Excise Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347157