https://www.taxtmi.com/caselaws?id=331063 The appellant manufactured Pozzolona pipes using fly ash and claimed exemption under Sl. No.158 of Exemption Notification No.06/2002-CE. The Tribunal ruled that the test report on fly ash percentage cannot be applied retrospectively, but confirmed duty demand, interest, and penalty for the period where the fly ash percentage was below 25%. The Adjudicating Authority was tasked with quantifying the duty demand for that specific period and allowing the appellant to explain their case on the calculation of the demand and penalty. en-us Mon, 08 Aug 2016 00:00:00 +0530 Sat, 17 Dec 2016 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331063 The appellant manufactured Pozzolona pipes using fly ash and claimed exemption under Sl. No.158 of Exemption Notification No.06/2002-CE. The Tribunal ruled that the test report on fly ash percentage cannot be applied retrospectively, but confirmed duty demand, interest, and penalty for the period where the fly ash percentage was below 25%. The Adjudicating Authority was tasked with quantifying the duty demand for that specific period and allowing the appellant to explain their case on the calculation of the demand and penalty. Case-Laws Central Excise Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331063