https://www.taxtmi.com/caselaws?id=441441 The Tribunal upheld the demand of duty and penalties imposed on 'intermediate goods' cleared by the appellant, ruling them excisable and not entitled to exemption. The appellant, as the principal manufacturer, was held liable for duty despite arguments against duty liability on the job-worker. The Tribunal dismissed the plea of limitation and upheld the disposal of appeals without pre-deposit. Penalties under rule 25 of Central Excise Rules, 2000 were set aside, modifying the impugned orders accordingly. en-us Thu, 13 Jul 2023 00:00:00 +0530 Tue, 08 Aug 2023 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441441 The Tribunal upheld the demand of duty and penalties imposed on 'intermediate goods' cleared by the appellant, ruling them excisable and not entitled to exemption. The appellant, as the principal manufacturer, was held liable for duty despite arguments against duty liability on the job-worker. The Tribunal dismissed the plea of limitation and upheld the disposal of appeals without pre-deposit. Penalties under rule 25 of Central Excise Rules, 2000 were set aside, modifying the impugned orders accordingly. Case-Laws Central Excise Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441441