https://www.taxtmi.com/caselaws?id=222130 The court ruled in favor of the petitioner, determining that Bagasse boards are chargeable to nil rate of duty under Notification No. 6/2006-C.E. The court emphasized the petitioner's right to choose the exemption notification that benefits them the most and allowed the writ petition to proceed, citing enforcement of fundamental rights. Additionally, the court held that CBEC clarifications are binding and found the differential excise duty treatment across states to be discriminatory, ultimately quashing the orders of the Commissioner and directing the release of the detained goods and documents. en-us Fri, 03 Aug 2012 00:00:00 +0530 Mon, 15 Apr 2013 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222130 The court ruled in favor of the petitioner, determining that Bagasse boards are chargeable to nil rate of duty under Notification No. 6/2006-C.E. The court emphasized the petitioner's right to choose the exemption notification that benefits them the most and allowed the writ petition to proceed, citing enforcement of fundamental rights. Additionally, the court held that CBEC clarifications are binding and found the differential excise duty treatment across states to be discriminatory, ultimately quashing the orders of the Commissioner and directing the release of the detained goods and documents. Case-Laws Central Excise Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222130