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Issues: Whether denial of exemption under Notification No. 50/2003-CE was justified and whether the consequent duty demand, interest, and penalty could be sustained.
Analysis: The dispute turned entirely on the availability of exemption under Notification No. 50/2003-CE. The Tribunal had already held, in the earlier round after remand, that the appellants were entitled to the exemption claimed on the basis of substantial expansion. Once that benefit stood ed, the foundation for confirming duty liability disappeared, and the demand based on denial of the exemption could not survive.
Conclusion: The denial of exemption was not justified, and the consequent duty demand, interest, and penalty were unsustainable.
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