https://www.taxtmi.com/caselaws?id=120722 The Appellate Tribunal CESTAT, Kolkata addressed duty liability and penalty imposition on appellants pre and post a specific notification exempting railway wagons from duty. The issue centered on exemptions for parts manufactured before the notification. Referring to a Supreme Court case, the Tribunal ruled in favor of the appellants, waiving pre-deposit of duty and penalty until appeal resolution. Despite disagreement between parties on notification interpretation, the Tribunal applied the Supreme Court precedent, ensuring fairness and legal adherence in the appeals process. en-us Mon, 18 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120722 The Appellate Tribunal CESTAT, Kolkata addressed duty liability and penalty imposition on appellants pre and post a specific notification exempting railway wagons from duty. The issue centered on exemptions for parts manufactured before the notification. Referring to a Supreme Court case, the Tribunal ruled in favor of the appellants, waiving pre-deposit of duty and penalty until appeal resolution. Despite disagreement between parties on notification interpretation, the Tribunal applied the Supreme Court precedent, ensuring fairness and legal adherence in the appeals process. Case-Laws Central Excise Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120722