https://www.taxtmi.com/caselaws?id=760860 The CESTAT Ahmedabad allowed appeals against confiscation of 693 boxes of ceramic tiles seized for clearance without proper Central Excise duty payment and incorrect MRP declaration. The tribunal followed established precedent from Acme Ceramics case, holding that absence of specific provisions for duty demand in cases of MRP changes for the period from 01.03.2008 was fatal to Revenue's case. Consequently, the imposed fine, penalty in lieu of confiscation, and personal penalty of Rs.15,000 on the Managing Partner under Rule 26 of Central Excise Rules, 2002 were set aside, with the tribunal granting consequential relief to appellants. en-us Mon, 28 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760860 The CESTAT Ahmedabad allowed appeals against confiscation of 693 boxes of ceramic tiles seized for clearance without proper Central Excise duty payment and incorrect MRP declaration. The tribunal followed established precedent from Acme Ceramics case, holding that absence of specific provisions for duty demand in cases of MRP changes for the period from 01.03.2008 was fatal to Revenue's case. Consequently, the imposed fine, penalty in lieu of confiscation, and personal penalty of Rs.15,000 on the Managing Partner under Rule 26 of Central Excise Rules, 2002 were set aside, with the tribunal granting consequential relief to appellants. Case-Laws Central Excise Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760860