https://www.taxtmi.com/caselaws?id=114805 Where prior coordinate Tribunal decisions on similar facts supported the assessee, interim dispensation of duty and penalty was granted pending final adjudication. The Tribunal noted that absence of alcohol in sampled final goods could result from storage or evaporation, and that final goods need not necessarily retain alcoholic content. It also referred to the view that products using alcohol as an ingredient may fall under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 rather than the Central Excise Act, 1944. The order granted only interim relief and did not finally determine tax liability or the merits of the dispute. en-us Mon, 08 Nov 2004 00:00:00 +0530 Mon, 21 May 2012 12:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114805 Where prior coordinate Tribunal decisions on similar facts supported the assessee, interim dispensation of duty and penalty was granted pending final adjudication. The Tribunal noted that absence of alcohol in sampled final goods could result from storage or evaporation, and that final goods need not necessarily retain alcoholic content. It also referred to the view that products using alcohol as an ingredient may fall under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 rather than the Central Excise Act, 1944. The order granted only interim relief and did not finally determine tax liability or the merits of the dispute. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114805