https://www.taxtmi.com/caselaws?id=2644 The Appellate Tribunal upheld the decision of the Ld. Commissioner (Appeals) in a case concerning the confirmation of duty demand and penalty on a respondent for paying duty on exempted final products. The Tribunal found that the respondent had the option to avail the exemption or pay duty, as established by judicial precedents and the relevant amendment to Section 5A, which was not retroactively applicable to the period in question. Consequently, the appeal filed by the Revenue was rejected, affirming the decision of the Ld. Commissioner (Appeals). en-us Wed, 27 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2644 The Appellate Tribunal upheld the decision of the Ld. Commissioner (Appeals) in a case concerning the confirmation of duty demand and penalty on a respondent for paying duty on exempted final products. The Tribunal found that the respondent had the option to avail the exemption or pay duty, as established by judicial precedents and the relevant amendment to Section 5A, which was not retroactively applicable to the period in question. Consequently, the appeal filed by the Revenue was rejected, affirming the decision of the Ld. Commissioner (Appeals). Case-Laws Central Excise Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2644