https://www.taxtmi.com/caselaws?id=340008 The Tribunal dismissed the appeals by M/s.Pudumjee Agro Industries regarding exemption under Notification No.3/2001-CE for paper and paper boards, clarifying that the exemption is limited to the first clearances of 3500 MTs in a financial year. The Tribunal emphasized that the exemption does not apply to all clearances up to 3500 MTs and must be interpreted based on legal precedents. The decision underscores the necessity of aligning the interpretation of exemption notifications with established legal principles to prevent misapplication of statutory provisions. en-us Thu, 23 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340008 The Tribunal dismissed the appeals by M/s.Pudumjee Agro Industries regarding exemption under Notification No.3/2001-CE for paper and paper boards, clarifying that the exemption is limited to the first clearances of 3500 MTs in a financial year. The Tribunal emphasized that the exemption does not apply to all clearances up to 3500 MTs and must be interpreted based on legal precedents. The decision underscores the necessity of aligning the interpretation of exemption notifications with established legal principles to prevent misapplication of statutory provisions. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340008