https://www.taxtmi.com/caselaws?id=75141 The Appellate Tribunal CESTAT, Bangalore allowed two appeals challenging the denial of credit and imposition of penalties related to the levy of central excise duty on refined edible oils under Notification No. 6/2002-C.E. The Tribunal held that the appellant had the discretion to choose the duty payment option beneficial to them under Sl. No. 244(B) or 244(C) of the Notification, emphasizing that these classifications were not mutually exclusive. The Tribunal also ruled that a subsequent legal amendment could not be applied retroactively to deny the appellant the benefit of their chosen duty payment option. Consequently, both appeals were allowed, and relief was granted to the appellant. en-us Wed, 25 Feb 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75141 The Appellate Tribunal CESTAT, Bangalore allowed two appeals challenging the denial of credit and imposition of penalties related to the levy of central excise duty on refined edible oils under Notification No. 6/2002-C.E. The Tribunal held that the appellant had the discretion to choose the duty payment option beneficial to them under Sl. No. 244(B) or 244(C) of the Notification, emphasizing that these classifications were not mutually exclusive. The Tribunal also ruled that a subsequent legal amendment could not be applied retroactively to deny the appellant the benefit of their chosen duty payment option. Consequently, both appeals were allowed, and relief was granted to the appellant. Case-Laws Central Excise Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75141