https://www.taxtmi.com/caselaws?id=449279 The Tribunal set aside the impugned order, allowing the appeal filed by the Appellant. It held that the demand for Central Excise duty, along with interest, was unsustainable. The Tribunal clarified that the value of goods cleared on payment of normal duty should not be included in computing the value of clearances up to Rs. 100 lakhs under Notification 9/2000. Since the duty demand was not sustainable, the imposition of a penalty was also deemed unnecessary. en-us Fri, 08 Dec 2023 00:00:00 +0530 Fri, 09 Feb 2024 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449279 The Tribunal set aside the impugned order, allowing the appeal filed by the Appellant. It held that the demand for Central Excise duty, along with interest, was unsustainable. The Tribunal clarified that the value of goods cleared on payment of normal duty should not be included in computing the value of clearances up to Rs. 100 lakhs under Notification 9/2000. Since the duty demand was not sustainable, the imposition of a penalty was also deemed unnecessary. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449279