https://www.taxtmi.com/caselaws?id=244921 Denial of Notification No. 30/2004-C.E. was challenged on the basis that the assessee's case was prima facie covered by Notification No. 29/2004-C.E., which allowed a concessional 4% rate subject to credit conditions. As the assessee had reversed an amount higher than the effective duty rate and the adjudicating authority had not examined the alternative notification, the Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh consideration of Notification No. 29/2004-C.E.; the demand remained open. en-us Mon, 15 Apr 2013 00:00:00 +0530 Thu, 13 Mar 2014 06:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244921 Denial of Notification No. 30/2004-C.E. was challenged on the basis that the assessee's case was prima facie covered by Notification No. 29/2004-C.E., which allowed a concessional 4% rate subject to credit conditions. As the assessee had reversed an amount higher than the effective duty rate and the adjudicating authority had not examined the alternative notification, the Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh consideration of Notification No. 29/2004-C.E.; the demand remained open. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244921