https://www.taxtmi.com/caselaws?id=239942 The Appellate Tribunal CESTAT Chennai clarified the interpretation of Notification No.4/2006-CE concerning duty exemption for kraft paper manufacturing. In a case involving a dispute over duty exemption up to 3500 MTs, the Tribunal found that specific conditions under Serial No. 90 and 91 must be met. It determined that the exemption under Serial No. 90 was not absolute and granted a waiver of duty, interest, and penalty pending appeal, aligning with a previous case precedent. The Tribunal emphasized the importance of complying with the conditions outlined in the Notification for availing exemptions. en-us Wed, 08 May 2013 00:00:00 +0530 Sat, 23 Nov 2013 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239942 The Appellate Tribunal CESTAT Chennai clarified the interpretation of Notification No.4/2006-CE concerning duty exemption for kraft paper manufacturing. In a case involving a dispute over duty exemption up to 3500 MTs, the Tribunal found that specific conditions under Serial No. 90 and 91 must be met. It determined that the exemption under Serial No. 90 was not absolute and granted a waiver of duty, interest, and penalty pending appeal, aligning with a previous case precedent. The Tribunal emphasized the importance of complying with the conditions outlined in the Notification for availing exemptions. Case-Laws Central Excise Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239942