https://www.taxtmi.com/caselaws?id=364214 The Tribunal reviewed a case involving confiscation of goods and penalties under the Central Excise Rules, 2002, and demand of central excise duty under the Central Excise Act, 1944. The penalties imposed on the appellant and proprietor were reconsidered, with the Tribunal concluding that penalties on both were unwarranted. Additionally, the eligibility for exemption under Notification No. 7/2003-CE was analyzed, determining that units using power-operated equipment were ineligible for the exemption. The Tribunal addressed the applicability of penalties and limitation periods, modifying the impugned order accordingly. en-us Thu, 28 Jun 2018 00:00:00 +0530 Wed, 25 Jul 2018 07:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364214 The Tribunal reviewed a case involving confiscation of goods and penalties under the Central Excise Rules, 2002, and demand of central excise duty under the Central Excise Act, 1944. The penalties imposed on the appellant and proprietor were reconsidered, with the Tribunal concluding that penalties on both were unwarranted. Additionally, the eligibility for exemption under Notification No. 7/2003-CE was analyzed, determining that units using power-operated equipment were ineligible for the exemption. The Tribunal addressed the applicability of penalties and limitation periods, modifying the impugned order accordingly. Case-Laws Central Excise Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364214