https://www.taxtmi.com/caselaws?id=201337 The Tribunal allowed the appeal, emphasizing the correct interpretation and application of Rule 16B in permitting the movement of goods between units for further processing, ensuring consistency and fairness in decision-making. The Tribunal clarified that the order passed by the Commissioner was quasi-judicial, not administrative, and found the goods in question to be semi-finished based on their intended use for conversion into finished goods at a sister unit. The appeal was granted, setting aside the Commissioner's decision due to inconsistencies in classification and past permissions granted under Rule 16B. en-us Thu, 21 Oct 2010 00:00:00 +0530 Mon, 03 Jan 2011 18:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201337 The Tribunal allowed the appeal, emphasizing the correct interpretation and application of Rule 16B in permitting the movement of goods between units for further processing, ensuring consistency and fairness in decision-making. The Tribunal clarified that the order passed by the Commissioner was quasi-judicial, not administrative, and found the goods in question to be semi-finished based on their intended use for conversion into finished goods at a sister unit. The appeal was granted, setting aside the Commissioner's decision due to inconsistencies in classification and past permissions granted under Rule 16B. Case-Laws Central Excise Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201337