https://www.taxtmi.com/caselaws?id=379720 The Tribunal upheld the imposition of penalty under Section 11AC of the Central Excise Act, 1944, but allowed the appellant to discharge 25% of the penalty upon compliance with specified conditions. The appeal was partially allowed in this respect. The Tribunal determined that the assembly of GI pipes into poly houses/green houses at the factory constituted manufacturing, making excise duty applicable for clearances. The appellant's attempt to split the price to evade duty justified the extended period and penalty. en-us Thu, 07 Feb 2019 00:00:00 +0530 Tue, 07 May 2019 07:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379720 The Tribunal upheld the imposition of penalty under Section 11AC of the Central Excise Act, 1944, but allowed the appellant to discharge 25% of the penalty upon compliance with specified conditions. The appeal was partially allowed in this respect. The Tribunal determined that the assembly of GI pipes into poly houses/green houses at the factory constituted manufacturing, making excise duty applicable for clearances. The appellant's attempt to split the price to evade duty justified the extended period and penalty. Case-Laws Central Excise Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379720