https://www.taxtmi.com/caselaws?id=80415 The Tribunal ruled in favor of the appellants, emphasizing the importance of verifying the use of duty-paid essences for aerated waters to determine the abatement on duty payable. It criticized the Collector for not addressing the legal aspect of invoking Rule 56A in the Notification and remanded the matter for proper assessment of the exemption quantum. The appellants were deemed entitled to the benefit of the Notification for aerated waters using essences received before its issuance, highlighting the necessity for adherence to legal procedures and factual verification in granting exemptions under Central Excise laws. en-us Thu, 05 Jan 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80415 The Tribunal ruled in favor of the appellants, emphasizing the importance of verifying the use of duty-paid essences for aerated waters to determine the abatement on duty payable. It criticized the Collector for not addressing the legal aspect of invoking Rule 56A in the Notification and remanded the matter for proper assessment of the exemption quantum. The appellants were deemed entitled to the benefit of the Notification for aerated waters using essences received before its issuance, highlighting the necessity for adherence to legal procedures and factual verification in granting exemptions under Central Excise laws. Case-Laws Central Excise Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80415