https://www.taxtmi.com/caselaws?id=118569 The Appellate Tribunal upheld the demands on merits based on the interpretation of exemption notification eligibility, emphasizing adherence to a Larger Bench decision. Regarding the plea of limitation due to the use of entities and manufacturing process, the Tribunal granted the benefit of doubt to the appellant, citing conflicting opinions on entity eligibility and raw material definitions. Demands exceeding one year were deemed unsustainable, leading to a partial allowance of the appeal by limiting demands to within one year and setting aside penalties, considering evidence and legal principles. en-us Fri, 21 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118569 The Appellate Tribunal upheld the demands on merits based on the interpretation of exemption notification eligibility, emphasizing adherence to a Larger Bench decision. Regarding the plea of limitation due to the use of entities and manufacturing process, the Tribunal granted the benefit of doubt to the appellant, citing conflicting opinions on entity eligibility and raw material definitions. Demands exceeding one year were deemed unsustainable, leading to a partial allowance of the appeal by limiting demands to within one year and setting aside penalties, considering evidence and legal principles. Case-Laws Central Excise Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118569