https://www.taxtmi.com/caselaws?id=330603 The Tribunal ruled in favor of the appellant, holding that their clearances were valid under Notification No.43/2001-CE(NT) due to uncancelled Annexure 1 certificates. The appellant was not liable for duty payment as long as the certificates remained valid, emphasizing the importance of canceling Annexure 1 before demanding duty. The Tribunal emphasized that without proper cancellation by the jurisdictional authority, demanding duty from the appellant was legally unsustainable. The impugned order was set aside, granting the appeal with consequential reliefs. en-us Fri, 13 May 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330603 The Tribunal ruled in favor of the appellant, holding that their clearances were valid under Notification No.43/2001-CE(NT) due to uncancelled Annexure 1 certificates. The appellant was not liable for duty payment as long as the certificates remained valid, emphasizing the importance of canceling Annexure 1 before demanding duty. The Tribunal emphasized that without proper cancellation by the jurisdictional authority, demanding duty from the appellant was legally unsustainable. The impugned order was set aside, granting the appeal with consequential reliefs. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330603