https://www.taxtmi.com/caselaws?id=384913 Clearances covered by a compounded levy scheme may be counted when testing the exemption threshold under Notification No. 8/2003-CE, and duty remains payable where the prescribed limit is crossed and goods are misdescribed or cleared without proper invoices. By contrast, penalty cannot be imposed on a purchaser-dealer unless the record shows conscious involvement in the supplier's misdeclaration or evasion; mere purchase of goods is insufficient. The manufacturer's duty liability was maintained, while the purchaser-dealer's penalty was removed. en-us Fri, 23 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 07:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384913 Clearances covered by a compounded levy scheme may be counted when testing the exemption threshold under Notification No. 8/2003-CE, and duty remains payable where the prescribed limit is crossed and goods are misdescribed or cleared without proper invoices. By contrast, penalty cannot be imposed on a purchaser-dealer unless the record shows conscious involvement in the supplier's misdeclaration or evasion; mere purchase of goods is insufficient. The manufacturer's duty liability was maintained, while the purchaser-dealer's penalty was removed. Case-Laws Central Excise Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384913