https://www.taxtmi.com/caselaws?id=347210 The Tribunal found that the show cause notice lacked specificity in excluding packaging material under Notification No.70/92-CE, rendering the allegation inadequate. It determined that the packaging material did not fall under the exclusion clauses of the notification and that the belated submission of the undertaking by the principal manufacturer demonstrated substantial compliance. Emphasizing the importance of not penalizing for administrative delays beyond the assessee's control, the Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 21 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347210 The Tribunal found that the show cause notice lacked specificity in excluding packaging material under Notification No.70/92-CE, rendering the allegation inadequate. It determined that the packaging material did not fall under the exclusion clauses of the notification and that the belated submission of the undertaking by the principal manufacturer demonstrated substantial compliance. Emphasizing the importance of not penalizing for administrative delays beyond the assessee's control, the Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347210