https://www.taxtmi.com/caselaws?id=376585 The Tribunal upheld the demand of central excise duties, interest, and penalty against the appellant for alleged manufacturing activities exceeding the exemption limit. The appellant's challenge based on time lapse between investigation and show cause notice was rejected. The lower authorities' decision to club the total value of goods was upheld, leading to duty liability. The Tribunal granted reduced penalty privilege while emphasizing compliance and evidence in contesting duty liabilities and penalties under the Central Excise Act, 1944. en-us Mon, 28 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376585 The Tribunal upheld the demand of central excise duties, interest, and penalty against the appellant for alleged manufacturing activities exceeding the exemption limit. The appellant's challenge based on time lapse between investigation and show cause notice was rejected. The lower authorities' decision to club the total value of goods was upheld, leading to duty liability. The Tribunal granted reduced penalty privilege while emphasizing compliance and evidence in contesting duty liabilities and penalties under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376585