https://www.taxtmi.com/caselaws?id=187420 The Tribunal allowed the appeal under the amended Section 35B of the Central Excise Act, 1944, restoring it after the appellants paid the fee. The dispute centered on the appellants' entitlement to concessional duty rates on cotton fabrics under Notifications 14/2002-C.E. and 22/96-C.E. The Tribunal aligned with the appellants, citing the Simplex Mills judgment, and set aside the Commissioner's decision to impose differential duty, interest, and penalty. The appeal was allowed in favor of the appellants based on the exemption for captive consumption under Notification 22/96. en-us Mon, 22 Oct 2007 00:00:00 +0530 Thu, 20 Oct 2016 16:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187420 The Tribunal allowed the appeal under the amended Section 35B of the Central Excise Act, 1944, restoring it after the appellants paid the fee. The dispute centered on the appellants' entitlement to concessional duty rates on cotton fabrics under Notifications 14/2002-C.E. and 22/96-C.E. The Tribunal aligned with the appellants, citing the Simplex Mills judgment, and set aside the Commissioner's decision to impose differential duty, interest, and penalty. The appeal was allowed in favor of the appellants based on the exemption for captive consumption under Notification 22/96. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187420