https://www.taxtmi.com/caselaws?id=350408 The court upheld the demand of excise duty on appellants for exceeding the exemption limit for SSI units and clearing trailers without payment. The contention for captive use exemption was dismissed. The time-barred show-cause notice was deemed valid due to suppression of facts, with a demand calculation error requiring rectification. Personal penalties on directors were upheld, while the penalty on the trading company was set aside. The judgment was pronounced on 31/10/2017, disposing of all appeals accordingly. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 07 Dec 2017 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350408 The court upheld the demand of excise duty on appellants for exceeding the exemption limit for SSI units and clearing trailers without payment. The contention for captive use exemption was dismissed. The time-barred show-cause notice was deemed valid due to suppression of facts, with a demand calculation error requiring rectification. Personal penalties on directors were upheld, while the penalty on the trading company was set aside. The judgment was pronounced on 31/10/2017, disposing of all appeals accordingly. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350408