Appellant Denied Excise Duty Exemption for Failing to Intimate Returns of Branded Garments; Exemption Not Granted.

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....Non-payment of Excise Duty - 1456 pcs. of other branded garments and 4963 pcs. of branded garments - return of duty apaid garments - In the present case, the appellant was legally obliged to tender the requisite intimation in order to claim the exemption. Further, this failure is not once but with each time the goods were returned and under consideration in the present appeal. - Benefit of exemption not available - AT....