https://www.taxtmi.com/caselaws?id=370675 The Tribunal upheld the impugned order and dismissed the appeal, ruling in favor of the Revenue. The duty on the clearance of plastic used packing material by the appellant, a 100% EOU, was deemed payable as per relevant notifications. The penalty under Section 11AC was waived due to the absence of malafide intention. The decision was supported by previous judgments and legal interpretations, emphasizing the durability and re-usability of the plastic drums, making them liable for duty payment. en-us Tue, 13 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370675 The Tribunal upheld the impugned order and dismissed the appeal, ruling in favor of the Revenue. The duty on the clearance of plastic used packing material by the appellant, a 100% EOU, was deemed payable as per relevant notifications. The penalty under Section 11AC was waived due to the absence of malafide intention. The decision was supported by previous judgments and legal interpretations, emphasizing the durability and re-usability of the plastic drums, making them liable for duty payment. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370675