https://www.taxtmi.com/caselaws?id=101513 The appeal was allowed, and the case was remanded to the Commissioner for a fresh assessment of the entity's eligibility for duty exemption under Notification 8/96 and subsequent Notification 4/97. The Commissioner's decision was found to be based on incomplete evidence and a misinterpretation of the term "Internal Fibrillator." The remand process would allow for a more comprehensive review of the evidence, including documentation of clearance with internal paddles. The issues of limitation, penalty, and interest were to be determined in the subsequent proceedings, ensuring a fair reconsideration of the case. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101513 The appeal was allowed, and the case was remanded to the Commissioner for a fresh assessment of the entity's eligibility for duty exemption under Notification 8/96 and subsequent Notification 4/97. The Commissioner's decision was found to be based on incomplete evidence and a misinterpretation of the term "Internal Fibrillator." The remand process would allow for a more comprehensive review of the evidence, including documentation of clearance with internal paddles. The issues of limitation, penalty, and interest were to be determined in the subsequent proceedings, ensuring a fair reconsideration of the case. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101513