https://www.taxtmi.com/caselaws?id=344437 The Tribunal ruled in favor of the appellant, setting aside the impugned order that denied exemption for boiler components under Notification No.6/2006-CE. The Original Authority's decision was deemed legally unsustainable as it relied on a non-existing legal provision and an incorrect ground. The Tribunal emphasized the importance of adherence to relevant legal provisions and procedural fairness in excise duty matters, underscoring the necessity for authorities to base decisions on valid grounds. en-us Tue, 23 May 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344437 The Tribunal ruled in favor of the appellant, setting aside the impugned order that denied exemption for boiler components under Notification No.6/2006-CE. The Original Authority's decision was deemed legally unsustainable as it relied on a non-existing legal provision and an incorrect ground. The Tribunal emphasized the importance of adherence to relevant legal provisions and procedural fairness in excise duty matters, underscoring the necessity for authorities to base decisions on valid grounds. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344437