https://www.taxtmi.com/caselaws?id=108344 The Appellate Tribunal CEGAT, Mumbai dismissed the appeal, ruling that the appellant was not eligible for exemption under Notification 46/87 as amended by Notification 71/94 due to the failure to pay the appropriate excise duty on the cotton yarn subjected to specified processes. The Tribunal emphasized the necessity of paying the correct excise duty as a prerequisite for claiming exemption benefits, in line with legal provisions and relevant precedents, ultimately upholding the decision that the exemption was not available in this case. en-us Wed, 20 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108344 The Appellate Tribunal CEGAT, Mumbai dismissed the appeal, ruling that the appellant was not eligible for exemption under Notification 46/87 as amended by Notification 71/94 due to the failure to pay the appropriate excise duty on the cotton yarn subjected to specified processes. The Tribunal emphasized the necessity of paying the correct excise duty as a prerequisite for claiming exemption benefits, in line with legal provisions and relevant precedents, ultimately upholding the decision that the exemption was not available in this case. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108344