https://www.taxtmi.com/caselaws?id=353032 The Tribunal upheld the demand for duty on fertilizers at a rate of 1% for both normal and extended periods, rejecting the appellant's argument of ignorance. Penalties were imposed based on the circumstances of each appeal, with one penalty under Section 11AC upheld for suppression of facts and another penalty under Rule 25 imposed for failure to obtain registration. The judgment emphasized the appellant's statutory liability awareness and cited legal precedents to support the decision. en-us Fri, 17 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353032 The Tribunal upheld the demand for duty on fertilizers at a rate of 1% for both normal and extended periods, rejecting the appellant's argument of ignorance. Penalties were imposed based on the circumstances of each appeal, with one penalty under Section 11AC upheld for suppression of facts and another penalty under Rule 25 imposed for failure to obtain registration. The judgment emphasized the appellant's statutory liability awareness and cited legal precedents to support the decision. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353032