https://www.taxtmi.com/caselaws?id=336521 The appeal was partially allowed with a remand to the Adjudicating authority for further examination. The denial of value-based exemption under Notification No.9/2003-CE was upheld, rejecting the retrospective application of Notification No.67/2003-CE. The penalty imposed on the appellant was set aside due to the complex interpretation of exemption notifications. The issue of total value of clearances below Rs. 3.00 Crore was remanded for examination to demonstrate compliance with duty payment requirements. The judgment was delivered on 31.08.2016. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336521 The appeal was partially allowed with a remand to the Adjudicating authority for further examination. The denial of value-based exemption under Notification No.9/2003-CE was upheld, rejecting the retrospective application of Notification No.67/2003-CE. The penalty imposed on the appellant was set aside due to the complex interpretation of exemption notifications. The issue of total value of clearances below Rs. 3.00 Crore was remanded for examination to demonstrate compliance with duty payment requirements. The judgment was delivered on 31.08.2016. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336521