https://www.taxtmi.com/caselaws?id=50596 The Tribunal upheld the duty demand against a proprietary firm manufacturing detergent washing powder without a Central Excise License, granting abatement due to lack of duty indication in Invoices. The plea of oral misinformation by Central Excise officers was rejected, invoking a larger demand period under Section 11A. The appellant's eligibility for Small Scale Industry exemption benefit was remanded for reconsideration. Modvat credit eligibility required relevant document submission, with procedural irregularities not sufficient to deny eligibility. The Revenue's appeal was dismissed based on a previous larger bench decision, with reassessment of penalty pending duty amount determination post-Modvat credit evaluation. en-us Wed, 11 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50596 The Tribunal upheld the duty demand against a proprietary firm manufacturing detergent washing powder without a Central Excise License, granting abatement due to lack of duty indication in Invoices. The plea of oral misinformation by Central Excise officers was rejected, invoking a larger demand period under Section 11A. The appellant's eligibility for Small Scale Industry exemption benefit was remanded for reconsideration. Modvat credit eligibility required relevant document submission, with procedural irregularities not sufficient to deny eligibility. The Revenue's appeal was dismissed based on a previous larger bench decision, with reassessment of penalty pending duty amount determination post-Modvat credit evaluation. Case-Laws Central Excise Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50596