https://www.taxtmi.com/caselaws?id=116072 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal in a dispute over availing exemption under Notification No. 6/2000. The Tribunal ruled in favor of the appellant, emphasizing that the absence of a separate mention of excise duty in the Invoice meant it could not be assumed that duty was collected during the exemption period. The decision underscored the importance of Invoice details and exemption provisions in determining duty liability during exemption periods, requiring specific evidence to establish duty collection. en-us Tue, 26 Oct 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116072 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal in a dispute over availing exemption under Notification No. 6/2000. The Tribunal ruled in favor of the appellant, emphasizing that the absence of a separate mention of excise duty in the Invoice meant it could not be assumed that duty was collected during the exemption period. The decision underscored the importance of Invoice details and exemption provisions in determining duty liability during exemption periods, requiring specific evidence to establish duty collection. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116072