https://www.taxtmi.com/caselaws?id=421692 The Tribunal partly allowed the appeals by remanding to the original authority to recalculate duty after allowing cum-duty benefit. Penalties on Dr. Smita Raste and Shantanu Raste were reduced, and the penalty on M/s PPPL was set aside. The appellants were found ineligible for the exemption under Notification No. 8/2003-CE, the extended period for demand was upheld, and adjustments were made based on individual roles. Cum-duty benefit was granted, requiring recalculated duty liability. en-us Fri, 22 Apr 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421692 The Tribunal partly allowed the appeals by remanding to the original authority to recalculate duty after allowing cum-duty benefit. Penalties on Dr. Smita Raste and Shantanu Raste were reduced, and the penalty on M/s PPPL was set aside. The appellants were found ineligible for the exemption under Notification No. 8/2003-CE, the extended period for demand was upheld, and adjustments were made based on individual roles. Cum-duty benefit was granted, requiring recalculated duty liability. Case-Laws Central Excise Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421692