https://www.taxtmi.com/caselaws?id=375673 The tribunal upheld the classification of the polyurethane moulded parts under CETA Heading 3926 30 10, denying the appellants' claim for SSI exemption. The appellants were granted the benefit of cum duty and directed to verify eligibility for Cenvat Credit. Penalties under Section 11AC were upheld due to the appellants' persistent misclassification despite prior orders. The case was remanded for re-quantification of duty and penalty adjustments, with certain penalties set aside. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 24 Jun 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375673 The tribunal upheld the classification of the polyurethane moulded parts under CETA Heading 3926 30 10, denying the appellants' claim for SSI exemption. The appellants were granted the benefit of cum duty and directed to verify eligibility for Cenvat Credit. Penalties under Section 11AC were upheld due to the appellants' persistent misclassification despite prior orders. The case was remanded for re-quantification of duty and penalty adjustments, with certain penalties set aside. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375673