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    Refund Claim Denied: Appellant's Accounting Shows No Duty Passed On, Justifying Unjust Enrichment Decision.
    Job Work Exemption Claim: Extended Limitation Period u/s 11A(1) Not Invoked, Normal Period Applies.
    Court Rejects Chewing Tobacco Exemption Claim; Branded vs. Unbranded Argument Deemed Misconceived and Untenable.
    CESTAT clarifies Rule 6 of Cenvat Credit Rules: Applies to manufacturers with both dutiable and exempt goods, not mixed products.
    Duty Demand Beyond One Year Overturned Due to No Fact Suppression in Rural Factory SSI Exemption Case.
    Court Rules: No Adverse Inference for Missing Sample Destruction Date Without Evidence of Clearance or Sale.
    Penalty u/s 11AC Not Applicable When Duty Paid Voluntarily Before Show-Cause Notice Issued.
    Area-Based Exemption Applies Only After Declaration Filed; Not Retroactive Prior to June 28, 2010, Under Notification No. 50/03-CE.
    Refund Claim Valid u/r 5: Cenvat Credit Debiting on Filing Date Meets Conditions Despite ER-2 Form Omissions.
    Confiscation Order Overturned: Rules 15 & 25 Not Applicable in Excess Materials Case During Premises Search.
    Denial of Captive Consumption Benefit: Non-Compliance with Notification 67/95-CE for Oxygen Use in Sulphuric Acid Production.
    Interconnected Buyers Not Automatically 'Related Persons' for Central Excise Valuation; Key Legal Distinction Explained.
    Court Rules Unequal Penalties for Delayed Duty Payments Violate Article 14's Equality Mandate; Upholds High Court Decision.
    Supreme Court Confirms Rule 8 Application for Excise Duty on Goods Used Internally by 100% Export Oriented Units.
    Printed PVC Sheets Not a New Product: Tribunal Overruled, Commissioner's Decision Upheld Under Chapter 39, Heading 39.20.
    CENVAT Credit Validity Maintained Despite Penalties; Tribunal Upholds Decision on Revenue Neutrality, No Legal Error Found.
    Show Cause Notice Required for SSI Exemption, Dummy Units, and Clearance Valuation Issues: Reassessment on Merits.
    Cenvat credit denial for essential pest control services preserving business records found improper.
    Appellant's Demand Confirmed Without Penalty; Larger Bench Decision Does Not Alter Existing Law.
    LPG Manufacturer's Excise Duty Dispute: Determining Transactional Value with Oil Marketing Company Invoices at Stake.
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