https://www.taxtmi.com/caselaws?id=295220 The appellant, a manufacturer of paints and varnishes, successfully appealed against allegations of wrong availment of exemption under Notification No.3/2004-CE and non-inclusion of transportation cost in assessable value. The Tribunal found no fraudulent intent or evasion of duty, setting aside penalties imposed under the Central Excise Act, 1944. The appellant's compliance with exemption requirements and authorization for supplying materials to a project were considered valid, leading to the appeal being allowed in their favor. The Tribunal emphasized the lack of suppression of facts or willful misstatement, ultimately ruling in favor of the appellant and overturning the penalties imposed. en-us Wed, 17 Jul 2019 00:00:00 +0530 Tue, 25 May 2021 08:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295220 The appellant, a manufacturer of paints and varnishes, successfully appealed against allegations of wrong availment of exemption under Notification No.3/2004-CE and non-inclusion of transportation cost in assessable value. The Tribunal found no fraudulent intent or evasion of duty, setting aside penalties imposed under the Central Excise Act, 1944. The appellant's compliance with exemption requirements and authorization for supplying materials to a project were considered valid, leading to the appeal being allowed in their favor. The Tribunal emphasized the lack of suppression of facts or willful misstatement, ultimately ruling in favor of the appellant and overturning the penalties imposed. Case-Laws Central Excise Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295220