https://www.taxtmi.com/caselaws?id=43842 The SC allowed an appeal by a statutory body regarding the scope of proviso to Section 11A of the Central Excises & Salt Act, 1944. The appellant operated two units - a licensed concrete unit and an unlicensed wood unit used internally. The Tribunal found duty evasion regarding the wood unit's licensing requirement. However, SC held that the proviso requires both specific situations and intent to evade duty. The Department failed to prove deliberate evasion, as the appellant acted on Excise Department advice. SC set aside the Tribunal's order and quashed the duty and penalty notice, finding no factual basis for inferring intention to evade duty. en-us Wed, 28 Sep 1994 00:00:00 +0530 Tue, 24 Jun 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43842 The SC allowed an appeal by a statutory body regarding the scope of proviso to Section 11A of the Central Excises & Salt Act, 1944. The appellant operated two units - a licensed concrete unit and an unlicensed wood unit used internally. The Tribunal found duty evasion regarding the wood unit's licensing requirement. However, SC held that the proviso requires both specific situations and intent to evade duty. The Department failed to prove deliberate evasion, as the appellant acted on Excise Department advice. SC set aside the Tribunal's order and quashed the duty and penalty notice, finding no factual basis for inferring intention to evade duty. Case-Laws Central Excise Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43842