https://www.taxtmi.com/caselaws?id=379145 The Tribunal upheld the Commissioner's decision, affirming the liability of the appellant, a manufacturer of iron and steel structural material, to pay central excise duty on goods supplied for construction. The appellant's claim of exemption under specific notifications was rejected as the goods did not meet the criteria for exemption. The Tribunal found the appellant's failure to register for Central Excise and pay duties justified the demand for duty, interest, and penalty under Section 11 AC. The appeal was dismissed, and the Commissioner's order, including the imposed penalty, was upheld without modification. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379145 The Tribunal upheld the Commissioner's decision, affirming the liability of the appellant, a manufacturer of iron and steel structural material, to pay central excise duty on goods supplied for construction. The appellant's claim of exemption under specific notifications was rejected as the goods did not meet the criteria for exemption. The Tribunal found the appellant's failure to register for Central Excise and pay duties justified the demand for duty, interest, and penalty under Section 11 AC. The appeal was dismissed, and the Commissioner's order, including the imposed penalty, was upheld without modification. Case-Laws Central Excise Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379145