https://www.taxtmi.com/caselaws?id=167563 The appellate decision determined that the appellants' aluminium bars qualified for exemption under Notification No. 43/75-C.E., despite being manufactured through continuous casting and rolling process. The Board's finding that the goods did not qualify as exempted bars was overturned based on the inclusive definition of "aluminium in any crude form" in the notification. The inconsistent arguments by the Revenue were highlighted, leading to the setting aside of duty and penalties, with the matter remanded for reconsideration by the Collector of Central Excise in accordance with the appellate ruling. en-us Tue, 20 Aug 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167563 The appellate decision determined that the appellants' aluminium bars qualified for exemption under Notification No. 43/75-C.E., despite being manufactured through continuous casting and rolling process. The Board's finding that the goods did not qualify as exempted bars was overturned based on the inclusive definition of "aluminium in any crude form" in the notification. The inconsistent arguments by the Revenue were highlighted, leading to the setting aside of duty and penalties, with the matter remanded for reconsideration by the Collector of Central Excise in accordance with the appellate ruling. Case-Laws Central Excise Tue, 20 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167563