https://www.taxtmi.com/caselaws?id=287323 The Tribunal allowed the appeal, ruling in favor of the appellants in a case involving duty demand and personal penalty imposition under Central Excise Rules for dolomite powder manufacturing. The appellants' belief in the non-dutiability of the item, supported by legal precedents, influenced the decision. The Tribunal emphasized the necessity of invoking specific provisions in the show cause notice, which was lacking in this case, leading to the dismissal of demands for an extended period. The appeal was granted due to the appellants' good faith belief and lack of evidence of suppression or clandestine removal. en-us Wed, 15 Oct 1997 00:00:00 +0530 Wed, 09 Mar 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287323 The Tribunal allowed the appeal, ruling in favor of the appellants in a case involving duty demand and personal penalty imposition under Central Excise Rules for dolomite powder manufacturing. The appellants' belief in the non-dutiability of the item, supported by legal precedents, influenced the decision. The Tribunal emphasized the necessity of invoking specific provisions in the show cause notice, which was lacking in this case, leading to the dismissal of demands for an extended period. The appeal was granted due to the appellants' good faith belief and lack of evidence of suppression or clandestine removal. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287323