https://www.taxtmi.com/caselaws?id=351385 The Tribunal dismissed the appellant's appeal against duty demand, upholding the original authority's decision. It determined that the appellant's sales to educational textbook publishers implied awareness of the paper's end use, necessitating duty liability. However, the Tribunal called for a reevaluation to quantify the duty accurately, considering not all sales to publishers were for educational textbooks. The appellant's argument of lack of control over end use was rejected, emphasizing the need to meet exemption conditions. The Tribunal directed the original authority to recalculate duty liability, potentially leading to adjustments in penalties. en-us Mon, 16 Oct 2017 00:00:00 +0530 Thu, 21 Feb 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351385 The Tribunal dismissed the appellant's appeal against duty demand, upholding the original authority's decision. It determined that the appellant's sales to educational textbook publishers implied awareness of the paper's end use, necessitating duty liability. However, the Tribunal called for a reevaluation to quantify the duty accurately, considering not all sales to publishers were for educational textbooks. The appellant's argument of lack of control over end use was rejected, emphasizing the need to meet exemption conditions. The Tribunal directed the original authority to recalculate duty liability, potentially leading to adjustments in penalties. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351385