https://www.taxtmi.com/caselaws?id=344614 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. The decision was based on the misclassification of the intermediate products as falling under Chapter 35, insufficient evidence of marketability, and the eligibility for area-based and captive consumption exemptions. The Tribunal found the extended period of limitation and penalty inapplicable due to the appellant's reasonable grounds supported by clarifications and precedent. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 22 Jun 2017 09:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344614 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. The decision was based on the misclassification of the intermediate products as falling under Chapter 35, insufficient evidence of marketability, and the eligibility for area-based and captive consumption exemptions. The Tribunal found the extended period of limitation and penalty inapplicable due to the appellant's reasonable grounds supported by clarifications and precedent. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344614