https://www.taxtmi.com/caselaws?id=363381 The court dismissed the appeals, upholding the Tribunal's findings that Section 3A of the Central Excise Act was not applicable for the assessment periods in question. It was determined that "Gutkha" was a notified good, but this did not impact the judgment on the demand for duty. The court held that the demand for excise duty could not exceed the amount specified in the show cause notice. The appeals were dismissed, confirming the validity of estimating evaded duty based on production capacity and unaccounted purchases of packing material. en-us Thu, 14 Jun 2018 00:00:00 +0530 Thu, 21 Feb 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363381 The court dismissed the appeals, upholding the Tribunal's findings that Section 3A of the Central Excise Act was not applicable for the assessment periods in question. It was determined that "Gutkha" was a notified good, but this did not impact the judgment on the demand for duty. The court held that the demand for excise duty could not exceed the amount specified in the show cause notice. The appeals were dismissed, confirming the validity of estimating evaded duty based on production capacity and unaccounted purchases of packing material. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363381