https://www.taxtmi.com/caselaws?id=345406 CESTAT Mumbai held that rectification was warranted because the earlier order had proceeded on an incorrect assumption about exemption eligibility under Notification No. 3/2001-C.E. Goods cleared on payment of duty within the first 3500 MT were also eligible for the notification, so the duty paid and the corresponding right to exemption or refund made the matter revenue neutral. The prior distinction rejecting revenue neutrality could not therefore be sustained, and the revenue appeals were dismissed. en-us Wed, 28 Jun 2017 00:00:00 +0530 Wed, 07 Feb 2018 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345406 CESTAT Mumbai held that rectification was warranted because the earlier order had proceeded on an incorrect assumption about exemption eligibility under Notification No. 3/2001-C.E. Goods cleared on payment of duty within the first 3500 MT were also eligible for the notification, so the duty paid and the corresponding right to exemption or refund made the matter revenue neutral. The prior distinction rejecting revenue neutrality could not therefore be sustained, and the revenue appeals were dismissed. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345406