https://www.taxtmi.com/caselaws?id=423768 A conditional excise exemption under Notification No. 29/89-C.E. applies only to kerosene falling within the stated heading and used in the manufacture of linear alkyl benzene or heavy alkylate, so entitlement depends on proof of both product description and end-use. Where those factual elements have not been properly examined, fresh verification is required before the exemption issue is determined. The note also explains that penalty under Rule 173Q is not appropriate in a bona fide classification or exemption dispute unless deliberate evasion or contumacious conduct is shown; absent such intent, penal liability should be dropped. en-us Fri, 10 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423768 A conditional excise exemption under Notification No. 29/89-C.E. applies only to kerosene falling within the stated heading and used in the manufacture of linear alkyl benzene or heavy alkylate, so entitlement depends on proof of both product description and end-use. Where those factual elements have not been properly examined, fresh verification is required before the exemption issue is determined. The note also explains that penalty under Rule 173Q is not appropriate in a bona fide classification or exemption dispute unless deliberate evasion or contumacious conduct is shown; absent such intent, penal liability should be dropped. Case-Laws Central Excise Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423768