https://www.taxtmi.com/caselaws?id=216935 The Appellate Tribunal CESTAT, Mumbai analyzed the interpretation of Notification no. 4/2006-CE regarding craft paper board exemption conditions. The dispute centered on whether the exemption under serial no. 90 was absolute or conditional. The Tribunal found that the notification was not an absolute exemption, leading to the waiver of pre-deposit of dues and a stay of recovery for the appeal hearing. This case highlights the importance of accurately interpreting statutory notifications in excise duty matters to determine liability and eligibility for waivers. en-us Tue, 24 Jul 2012 00:00:00 +0530 Sat, 28 Dec 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216935 The Appellate Tribunal CESTAT, Mumbai analyzed the interpretation of Notification no. 4/2006-CE regarding craft paper board exemption conditions. The dispute centered on whether the exemption under serial no. 90 was absolute or conditional. The Tribunal found that the notification was not an absolute exemption, leading to the waiver of pre-deposit of dues and a stay of recovery for the appeal hearing. This case highlights the importance of accurately interpreting statutory notifications in excise duty matters to determine liability and eligibility for waivers. Case-Laws Central Excise Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216935