https://www.taxtmi.com/caselaws?id=369722 The Tribunal allowed the appeal by way of remand, emphasizing procedural fairness and the right to be heard in taxation matters. The appellant, a manufacturer of 'PARAS' brand products, exceeded the duty exemption limit, leading to duty levies. Allegations of wrongful duty exemption and discrepancies in declarations resulted in penalties. The Commissioner upheld the decision but set aside the penalty on the Director. The Tribunal found the appellant lacked adequate hearing opportunities, remanding the matter for re-adjudication with full disclosure and fair hearing rights. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369722 The Tribunal allowed the appeal by way of remand, emphasizing procedural fairness and the right to be heard in taxation matters. The appellant, a manufacturer of 'PARAS' brand products, exceeded the duty exemption limit, leading to duty levies. Allegations of wrongful duty exemption and discrepancies in declarations resulted in penalties. The Commissioner upheld the decision but set aside the penalty on the Director. The Tribunal found the appellant lacked adequate hearing opportunities, remanding the matter for re-adjudication with full disclosure and fair hearing rights. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369722