https://www.taxtmi.com/caselaws?id=115534 The Tribunal ruled in favor of the appellants in a dispute over the interpretation of Conditions no. 2 & 5 of Notification no. 14/2002-C.E. The appellants claimed a concessional duty rate under the notification, citing an exemption for captive consumption under Notification no. 22/96-C.E. The Tribunal found that the Commissioner erred in applying a higher duty rate and set aside the order, noting inconsistencies and failure to consider relevant clarifications. The decision provided relief to the appellants based on the misapplication of duty rates and clarifications on exemptions for captive consumption in the textile industry. en-us Fri, 29 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115534 The Tribunal ruled in favor of the appellants in a dispute over the interpretation of Conditions no. 2 & 5 of Notification no. 14/2002-C.E. The appellants claimed a concessional duty rate under the notification, citing an exemption for captive consumption under Notification no. 22/96-C.E. The Tribunal found that the Commissioner erred in applying a higher duty rate and set aside the order, noting inconsistencies and failure to consider relevant clarifications. The decision provided relief to the appellants based on the misapplication of duty rates and clarifications on exemptions for captive consumption in the textile industry. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115534