https://www.taxtmi.com/caselaws?id=2721 The Department's appeal in Appeal case No. 262/2007 was dismissed by the Tribunal. The Tribunal ruled in favor of the Appellant, setting aside the assessment order related to duty demand, Education Cess, penalty, and interest under the Central Excise Act, 1944 for using containers captively to pack duty exempted goods. The decision was based on the Tribunal's alignment with the Supreme Court's interpretation of "consumption" in fiscal law, emphasizing that consumption did not require the complete use or destruction of the commodity. en-us Tue, 10 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2721 The Department's appeal in Appeal case No. 262/2007 was dismissed by the Tribunal. The Tribunal ruled in favor of the Appellant, setting aside the assessment order related to duty demand, Education Cess, penalty, and interest under the Central Excise Act, 1944 for using containers captively to pack duty exempted goods. The decision was based on the Tribunal's alignment with the Supreme Court's interpretation of "consumption" in fiscal law, emphasizing that consumption did not require the complete use or destruction of the commodity. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2721