https://www.taxtmi.com/caselaws?id=368856 The Tribunal upheld the demand for Central Excise duty on pickles cleared under brand names into the domestic tariff area by an EOU, ruling that the appellant was not entitled to exemption under Notification No. 23/2003-CE. The appellant's failure to declare brand names and packing status in ER-2 returns led to incorrect exemption claims, justifying the duty imposition. Additionally, the Tribunal imposed a penalty under Section 11 A(1) of the Central Excise Act, 1944 due to deliberate non-disclosure of crucial information, ultimately dismissing the appeal and affirming the impugned order. en-us Tue, 11 Sep 2018 00:00:00 +0530 Tue, 16 Oct 2018 06:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368856 The Tribunal upheld the demand for Central Excise duty on pickles cleared under brand names into the domestic tariff area by an EOU, ruling that the appellant was not entitled to exemption under Notification No. 23/2003-CE. The appellant's failure to declare brand names and packing status in ER-2 returns led to incorrect exemption claims, justifying the duty imposition. Additionally, the Tribunal imposed a penalty under Section 11 A(1) of the Central Excise Act, 1944 due to deliberate non-disclosure of crucial information, ultimately dismissing the appeal and affirming the impugned order. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368856