https://www.taxtmi.com/caselaws?id=113951 The Tribunal held in favor of the appellants, finding that they had complied with the conditions of the exemption notification and the Board's Circular. The demand of Rs. 80,59,021/- was deemed unsustainable as the set-off credit was correctly availed and utilized. Additionally, the demand was barred by limitation, and the imposition of penalty was deemed unjustified. Consequently, the Commissioner's order was overturned. en-us Tue, 29 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 13:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113951 The Tribunal held in favor of the appellants, finding that they had complied with the conditions of the exemption notification and the Board's Circular. The demand of Rs. 80,59,021/- was deemed unsustainable as the set-off credit was correctly availed and utilized. Additionally, the demand was barred by limitation, and the imposition of penalty was deemed unjustified. Consequently, the Commissioner's order was overturned. Case-Laws Central Excise Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113951