https://www.taxtmi.com/caselaws?id=326032 The Tribunal upheld the decision of the first appellate authority, ruling in favor of the respondent and dismissing the Revenue's appeal. The Tribunal clarified that the adhoc exemption granted for the supply of pre-stressed concrete sleepers to Konkan Railway Corporation was based solely on the value of the sleepers and did not include the excise duty paid by the respondent. Consequently, the Tribunal found no grounds to overturn the impugned order, leading to the failure of the Revenue's appeal. en-us Tue, 12 Jan 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326032 The Tribunal upheld the decision of the first appellate authority, ruling in favor of the respondent and dismissing the Revenue's appeal. The Tribunal clarified that the adhoc exemption granted for the supply of pre-stressed concrete sleepers to Konkan Railway Corporation was based solely on the value of the sleepers and did not include the excise duty paid by the respondent. Consequently, the Tribunal found no grounds to overturn the impugned order, leading to the failure of the Revenue's appeal. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326032