https://www.taxtmi.com/caselaws?id=268527 The Tribunal set aside the Order-in-Original, ruling in favor of the Appellant, M/s Sunflag Filaments Industries, regarding duty exemption under Notification No.30/2004-CE. The Appellant's utilization of excess credit for duty payment on capital goods did not disqualify them from the notification benefit. The Tribunal emphasized that fulfilling conditions at the time of opting for the notification was key, and any subsequent contraventions should be addressed under relevant rules without affecting the benefit of the notification. Penalties imposed on employees were revoked, and all appeals were allowed. en-us Tue, 17 Nov 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268527 The Tribunal set aside the Order-in-Original, ruling in favor of the Appellant, M/s Sunflag Filaments Industries, regarding duty exemption under Notification No.30/2004-CE. The Appellant's utilization of excess credit for duty payment on capital goods did not disqualify them from the notification benefit. The Tribunal emphasized that fulfilling conditions at the time of opting for the notification was key, and any subsequent contraventions should be addressed under relevant rules without affecting the benefit of the notification. Penalties imposed on employees were revoked, and all appeals were allowed. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268527