https://www.taxtmi.com/caselaws?id=373652 The appeal in Case Law involved the assessment of "Relays" under Section 4A of the Central Excise Act, 1944, eligibility for exemption under Notification No 9/2002-CE and 8/2003-CE, denial of cross-examination, invocation of the extended period of limitation under Section 11A(1), and imposition of penalty under Section 11AC. The Tribunal upheld the assessment of relays under Section 4A due to retail market sales, denied exemption for goods bearing another's brand name, remanded for reconsideration of cross-examination, and referred back the determination of extended limitation period and penalties for further assessment. Appeal No E/1143/2009 was dismissed, while Appeal No E/90/2010 & E/91/2010 was allowed for reconsideration of cross-examination, and Appeal No E/89384/13 & E/89476/13 was remanded for the determination of limitations and penalties. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373652 The appeal in Case Law involved the assessment of "Relays" under Section 4A of the Central Excise Act, 1944, eligibility for exemption under Notification No 9/2002-CE and 8/2003-CE, denial of cross-examination, invocation of the extended period of limitation under Section 11A(1), and imposition of penalty under Section 11AC. The Tribunal upheld the assessment of relays under Section 4A due to retail market sales, denied exemption for goods bearing another's brand name, remanded for reconsideration of cross-examination, and referred back the determination of extended limitation period and penalties for further assessment. Appeal No E/1143/2009 was dismissed, while Appeal No E/90/2010 & E/91/2010 was allowed for reconsideration of cross-examination, and Appeal No E/89384/13 & E/89476/13 was remanded for the determination of limitations and penalties. Case-Laws Central Excise Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373652