https://www.taxtmi.com/caselaws?id=210947 The Tribunal found in favor of the appellants in the case, setting aside the lower authorities' demands for payment equal to 10% of the value of goods cleared under an exemption. It was held that the clearances made under the relevant notification should not be considered exempted. The Tribunal determined that the debits in the SFIS certificate equate to the discharge of duty liability, not an exemption, leading to the conclusion that the requirement to pay 10% of the goods' value did not apply. The appeal was allowed, and consequential relief was granted to the appellants. en-us Thu, 29 Sep 2011 00:00:00 +0530 Thu, 31 May 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210947 The Tribunal found in favor of the appellants in the case, setting aside the lower authorities' demands for payment equal to 10% of the value of goods cleared under an exemption. It was held that the clearances made under the relevant notification should not be considered exempted. The Tribunal determined that the debits in the SFIS certificate equate to the discharge of duty liability, not an exemption, leading to the conclusion that the requirement to pay 10% of the goods' value did not apply. The appeal was allowed, and consequential relief was granted to the appellants. Case-Laws Central Excise Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210947