https://www.taxtmi.com/caselaws?id=370678 The appeal filed by the Revenue was allowed, upholding the demand for central excise duty, interest, and penalties under Section 11AC due to the respondent's non-compliance with registration and exemption claim requirements. The adjudicating authority modified the order to confirm the demand under Section 11A of the Central Excise Act, 1944, instead of the Central Excise Valuation Rules, 2000. Despite the availability of Area Based Exemption, the respondent's failure to fulfill formalities rendered them liable to pay central excise duty. en-us Wed, 14 Nov 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370678 The appeal filed by the Revenue was allowed, upholding the demand for central excise duty, interest, and penalties under Section 11AC due to the respondent's non-compliance with registration and exemption claim requirements. The adjudicating authority modified the order to confirm the demand under Section 11A of the Central Excise Act, 1944, instead of the Central Excise Valuation Rules, 2000. Despite the availability of Area Based Exemption, the respondent's failure to fulfill formalities rendered them liable to pay central excise duty. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370678