https://www.taxtmi.com/caselaws?id=344403 The Tribunal allowed the appeal, setting aside the denial of re-fixation of ACP and ruling in favor of pro-rata duty liability for the period of furnace non-functionality. It directed the competent authority to re-fix ACP and communicate the same to the appellant. The Tribunal also held that no interest or penalty should be imposed on the appellants, in line with a Supreme Court judgment. The decision provided relief to the appellant, emphasizing eligibility for pro-rata duty liability and correct re-fixation of ACP. en-us Mon, 05 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344403 The Tribunal allowed the appeal, setting aside the denial of re-fixation of ACP and ruling in favor of pro-rata duty liability for the period of furnace non-functionality. It directed the competent authority to re-fix ACP and communicate the same to the appellant. The Tribunal also held that no interest or penalty should be imposed on the appellants, in line with a Supreme Court judgment. The decision provided relief to the appellant, emphasizing eligibility for pro-rata duty liability and correct re-fixation of ACP. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344403