https://www.taxtmi.com/caselaws?id=348301 The tribunal ruled in favor of the appellant, holding that the Order-in-Original was not sustainable. The case centered on the interpretation of Section 11D of the Central Excise Act, 1944, the applicability of an exemption under Notification No. 49/2003-CE, the burden of proof concerning the collection of excise duty, and the imposition of penalties. The tribunal found in favor of the appellant on all counts, setting aside the original order and allowing both appeals. en-us Mon, 04 Sep 2017 00:00:00 +0530 Tue, 05 Mar 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348301 The tribunal ruled in favor of the appellant, holding that the Order-in-Original was not sustainable. The case centered on the interpretation of Section 11D of the Central Excise Act, 1944, the applicability of an exemption under Notification No. 49/2003-CE, the burden of proof concerning the collection of excise duty, and the imposition of penalties. The tribunal found in favor of the appellant on all counts, setting aside the original order and allowing both appeals. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348301