https://www.taxtmi.com/caselaws?id=354645 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No.22/2003-CE regarding duty exemption on tea waste. The issue centered on whether the appellants were liable to pay Additional Duty of Excise (Surcharge) on the tea waste cleared by them. The Tribunal found that the appellants had interpreted the law in good faith, considering the complexity and ambiguity of the notification. As there was no evidence of malafide intent, the demands raised beyond the limitation period were set aside, and the appeals were allowed in favor of the appellants with consequential reliefs. en-us Mon, 23 Oct 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354645 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No.22/2003-CE regarding duty exemption on tea waste. The issue centered on whether the appellants were liable to pay Additional Duty of Excise (Surcharge) on the tea waste cleared by them. The Tribunal found that the appellants had interpreted the law in good faith, considering the complexity and ambiguity of the notification. As there was no evidence of malafide intent, the demands raised beyond the limitation period were set aside, and the appeals were allowed in favor of the appellants with consequential reliefs. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354645