https://www.taxtmi.com/caselaws?id=364883 Durable, reusable empty plastic drums used as packing material in a 100% EOU were treated as containers suitable for repeated use, so their clearance attracted duty under the relevant exemption notifications; the duty demand was upheld. On penalty, the demand having arisen within the normal period and no suppression or mala fide intention being shown, the ingredients for penalty under section 11AC were not established, so the penalty was set aside. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 07 Aug 2018 08:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364883 Durable, reusable empty plastic drums used as packing material in a 100% EOU were treated as containers suitable for repeated use, so their clearance attracted duty under the relevant exemption notifications; the duty demand was upheld. On penalty, the demand having arisen within the normal period and no suppression or mala fide intention being shown, the ingredients for penalty under section 11AC were not established, so the penalty was set aside. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364883