https://www.taxtmi.com/caselaws?id=41147 Manufacture of excisable goods without obtaining a central excise licence attracted penal action under Rule 174 of the Central Excise Rules, 1944, even where the goods were fully exempt from duty, and the penalty was sustained. By contrast, the duty demand was not finally determined on the basis of the effective rate of duty or any applicable exemption notification, so that component required fresh examination by the Assistant Collector, and the demand was remitted for reconsideration. The revision therefore succeeded only to the limited extent of re-examination of the duty liability. en-us Wed, 22 Nov 1978 00:00:00 +0530 Fri, 21 May 2010 12:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41147 Manufacture of excisable goods without obtaining a central excise licence attracted penal action under Rule 174 of the Central Excise Rules, 1944, even where the goods were fully exempt from duty, and the penalty was sustained. By contrast, the duty demand was not finally determined on the basis of the effective rate of duty or any applicable exemption notification, so that component required fresh examination by the Assistant Collector, and the demand was remitted for reconsideration. The revision therefore succeeded only to the limited extent of re-examination of the duty liability. Case-Laws Central Excise Wed, 22 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41147