https://www.taxtmi.com/caselaws?id=381242 The appellant, a manufacturer of paper labels and bar codes, was found not paying duty after exceeding the small scale exemption limit. The impugned orders confirmed duty demand and penalties. The appellant admitted crossing the exemption limit and agreed to pay duty on excess clearances. The matter was remanded for verification of sales to institutions, consideration of Cenvat credit on duty paid inputs, and imposition of penalty on the Managing Director. The third Member directed remand for fresh calculation of demand and penalty imposition, emphasizing reconsideration by the adjudicating authority for both appellants. en-us Fri, 10 May 2019 00:00:00 +0530 Fri, 07 Jun 2019 07:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381242 The appellant, a manufacturer of paper labels and bar codes, was found not paying duty after exceeding the small scale exemption limit. The impugned orders confirmed duty demand and penalties. The appellant admitted crossing the exemption limit and agreed to pay duty on excess clearances. The matter was remanded for verification of sales to institutions, consideration of Cenvat credit on duty paid inputs, and imposition of penalty on the Managing Director. The third Member directed remand for fresh calculation of demand and penalty imposition, emphasizing reconsideration by the adjudicating authority for both appellants. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381242