https://www.taxtmi.com/caselaws?id=764274 The Tribunal set aside the impugned order demanding Central Excise Duty of Rs.43,666/- from the appellant, ruling that the demand was unsustainable as industrial customer clearances were wrongly included in the MRP-based assessment. By excluding Rs.3,62,038/- of industrial clearances, the appellant's total clearances fell below the Rs.1.5 crore threshold, negating the duty demand. Consequently, the imposition of interest and penalties under Section 11AC of the Central Excise Act, 1944, was also deemed unwarranted. The appeal was allowed with consequential relief, emphasizing accurate categorization for duty assessments. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764274 The Tribunal set aside the impugned order demanding Central Excise Duty of Rs.43,666/- from the appellant, ruling that the demand was unsustainable as industrial customer clearances were wrongly included in the MRP-based assessment. By excluding Rs.3,62,038/- of industrial clearances, the appellant's total clearances fell below the Rs.1.5 crore threshold, negating the duty demand. Consequently, the imposition of interest and penalties under Section 11AC of the Central Excise Act, 1944, was also deemed unwarranted. The appeal was allowed with consequential relief, emphasizing accurate categorization for duty assessments. Case-Laws Central Excise Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764274