https://www.taxtmi.com/caselaws?id=375926 The Tribunal found in favor of the appellant, a manufacturing unit supplying goods to a government department, regarding excise duty exemption under Notification No.74/1993-CE. Despite Central Excise officers disputing the exemption and imposing penalties, the Tribunal ruled in favor of the appellant, considering their good faith reliance on previous decisions. The Tribunal set aside penalties and confiscation, remanding the matter for reevaluation within the limitation period. The appellant's actions were deemed in good faith, and only a portion of the demand was held applicable within the limitation period, allowing for the clearance of seized goods upon payment of duty. en-us Thu, 17 Jan 2019 00:00:00 +0530 Thu, 28 Feb 2019 06:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375926 The Tribunal found in favor of the appellant, a manufacturing unit supplying goods to a government department, regarding excise duty exemption under Notification No.74/1993-CE. Despite Central Excise officers disputing the exemption and imposing penalties, the Tribunal ruled in favor of the appellant, considering their good faith reliance on previous decisions. The Tribunal set aside penalties and confiscation, remanding the matter for reevaluation within the limitation period. The appellant's actions were deemed in good faith, and only a portion of the demand was held applicable within the limitation period, allowing for the clearance of seized goods upon payment of duty. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375926