https://www.taxtmi.com/caselaws?id=217274 The Court ruled in favor of the petitioner, a coconut oil manufacturer, in a dispute over the imposition of excise duty on coconut oil in containers up to 200 ml. The Court held that the departmental circulars and clarifications cannot override the Customs Excise and Service Tax Appellate Tribunal's decision exempting such products from excise duty. As the Supreme Court had not stayed the Tribunal's order, the Court concluded that the petitioner should not be required to pay excise duty on their products. The Court directed that the parties' rights would be governed by the Tribunal's decision unless altered by the Supreme Court's ruling in the pending appeals. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 09 Oct 2012 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217274 The Court ruled in favor of the petitioner, a coconut oil manufacturer, in a dispute over the imposition of excise duty on coconut oil in containers up to 200 ml. The Court held that the departmental circulars and clarifications cannot override the Customs Excise and Service Tax Appellate Tribunal's decision exempting such products from excise duty. As the Supreme Court had not stayed the Tribunal's order, the Court concluded that the petitioner should not be required to pay excise duty on their products. The Court directed that the parties' rights would be governed by the Tribunal's decision unless altered by the Supreme Court's ruling in the pending appeals. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217274