https://www.taxtmi.com/caselaws?id=203549 The Tribunal found in favor of the appellants, engaged in the production and export of tractors and tractor parts, in a case involving the admissibility of exemption under Notification No. 23/2003-C.E. The appellants successfully challenged the denial of exemption, with the Tribunal ruling that the impugned clearances were not liable to Special Additional Duty (SAD) and were not subject to MRP-based assessment. The Tribunal also held that the demand for duty was not sustainable, ordered the waiver of pre-deposit of dues adjudged against the appellant, and stayed the recovery pending the appeal decision. en-us Wed, 29 Dec 2010 00:00:00 +0530 Mon, 30 May 2011 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203549 The Tribunal found in favor of the appellants, engaged in the production and export of tractors and tractor parts, in a case involving the admissibility of exemption under Notification No. 23/2003-C.E. The appellants successfully challenged the denial of exemption, with the Tribunal ruling that the impugned clearances were not liable to Special Additional Duty (SAD) and were not subject to MRP-based assessment. The Tribunal also held that the demand for duty was not sustainable, ordered the waiver of pre-deposit of dues adjudged against the appellant, and stayed the recovery pending the appeal decision. Case-Laws Central Excise Wed, 29 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203549