https://www.taxtmi.com/caselaws?id=372259 The Tribunal partly allowed the appeal, modifying the order to grant the appellant the benefit of discharging 25% of the penalty imposed under Section 11AC of the Central Excise Act, 1944, subject to meeting the specified conditions. The Tribunal emphasized the importance of complying with the conditions of the exemption notification to avail of the exemption from duty, placing the burden of proof on the assessee to demonstrate full compliance with all requirements. Failure to adhere to the necessary conditions, such as filing the required declaration, resulted in the appellant being ineligible for the exemption benefits. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372259 The Tribunal partly allowed the appeal, modifying the order to grant the appellant the benefit of discharging 25% of the penalty imposed under Section 11AC of the Central Excise Act, 1944, subject to meeting the specified conditions. The Tribunal emphasized the importance of complying with the conditions of the exemption notification to avail of the exemption from duty, placing the burden of proof on the assessee to demonstrate full compliance with all requirements. Failure to adhere to the necessary conditions, such as filing the required declaration, resulted in the appellant being ineligible for the exemption benefits. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372259