https://www.taxtmi.com/caselaws?id=239953 The Tribunal ruled in favor of the applicants in a case concerning the interpretation of Notification No. 4/2006-CE on concessional duty rates for kraft paper manufacture. It was determined that the applicants were entitled to benefits under Sl. No. 91 rather than Sl. No. 90, leading to a waiver of duty, interest, and penalty. The Tribunal's decision was influenced by the distinction between absolute exemption and the specific conditions outlined in the notification, ultimately providing relief to the applicants by granting a waiver of pre-deposit during the appeal process. en-us Mon, 13 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239953 The Tribunal ruled in favor of the applicants in a case concerning the interpretation of Notification No. 4/2006-CE on concessional duty rates for kraft paper manufacture. It was determined that the applicants were entitled to benefits under Sl. No. 91 rather than Sl. No. 90, leading to a waiver of duty, interest, and penalty. The Tribunal's decision was influenced by the distinction between absolute exemption and the specific conditions outlined in the notification, ultimately providing relief to the applicants by granting a waiver of pre-deposit during the appeal process. Case-Laws Central Excise Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239953