https://www.taxtmi.com/caselaws?id=125494 The Appellate Tribunal ruled in favor of the respondents, dismissing the revenue's appeal. The Tribunal found that the classification issue was unnecessary to address due to the validity of Notification No. 16/91-C.E. (N.T.) which provided an exemption to fruit pulp based drinks falling under a specific heading. The Tribunal concluded that the notification shielded the respondents from the demand raised by the revenue, upholding the validity of the notification and determining that the excise duty short-levied during the specified period was not required to be paid by the respondents. en-us Wed, 27 May 2009 00:00:00 +0530 Thu, 25 Oct 2012 16:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125494 The Appellate Tribunal ruled in favor of the respondents, dismissing the revenue's appeal. The Tribunal found that the classification issue was unnecessary to address due to the validity of Notification No. 16/91-C.E. (N.T.) which provided an exemption to fruit pulp based drinks falling under a specific heading. The Tribunal concluded that the notification shielded the respondents from the demand raised by the revenue, upholding the validity of the notification and determining that the excise duty short-levied during the specified period was not required to be paid by the respondents. Case-Laws Central Excise Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125494