https://www.taxtmi.com/caselaws?id=373079 The appeal was allowed in part, granting consequential benefits to the appellant. The Tribunal found that certain bakery items like cakes and pastries were chargeable, confirming demand for those items within the normal limitation period. However, the remaining demand and penalty were set aside as the appellant had a bonafide belief in the exemption notification, maintained proper records, and lacked evidence of evasion or suppression. The Tribunal recognized the appellant's compliance with tax regulations and tailored food items with short shelf life as non-excisable goods, resulting in a partial success for the appellant in challenging the confirmation of demand under the show cause notice for Central Excise duty. en-us Thu, 03 Jan 2019 00:00:00 +0530 Sun, 06 Jan 2019 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373079 The appeal was allowed in part, granting consequential benefits to the appellant. The Tribunal found that certain bakery items like cakes and pastries were chargeable, confirming demand for those items within the normal limitation period. However, the remaining demand and penalty were set aside as the appellant had a bonafide belief in the exemption notification, maintained proper records, and lacked evidence of evasion or suppression. The Tribunal recognized the appellant's compliance with tax regulations and tailored food items with short shelf life as non-excisable goods, resulting in a partial success for the appellant in challenging the confirmation of demand under the show cause notice for Central Excise duty. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373079