https://www.taxtmi.com/caselaws?id=382469 The Tribunal allowed the appeals on merits and limitation, setting aside the demands and penalties imposed by the Commissioner of Central Excise, Mangalore. The Tribunal emphasized that goods should be assessed in the condition they are cleared from the factory, and the appellants had fulfilled the conditions of the exemption notification at the time of removal. The extended period of limitation was not invocable, and penalties were not justified. Consequently, all five appeals were allowed with consequential relief as per law. en-us Tue, 02 Jul 2019 00:00:00 +0530 Wed, 03 Jul 2019 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382469 The Tribunal allowed the appeals on merits and limitation, setting aside the demands and penalties imposed by the Commissioner of Central Excise, Mangalore. The Tribunal emphasized that goods should be assessed in the condition they are cleared from the factory, and the appellants had fulfilled the conditions of the exemption notification at the time of removal. The extended period of limitation was not invocable, and penalties were not justified. Consequently, all five appeals were allowed with consequential relief as per law. Case-Laws Central Excise Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382469