https://www.taxtmi.com/caselaws?id=356470 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellant regarding eligibility for exemption under notification No.64/95-CE for goods cleared to the SAMYUKTA program. The tribunal emphasized the continuous nature of the exemption, considering gaps in notification periods and applying the retrospective effect of clarificatory notifications. The department's appeal for penalty imposition under rule 25 of the Central Excise Rules, 2002 was rejected based on consistent exemption policies and legal precedents. The decision highlights the importance of interpreting notifications favorably for taxpayers and maintaining consistency in exemption policies. en-us Mon, 05 Feb 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356470 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellant regarding eligibility for exemption under notification No.64/95-CE for goods cleared to the SAMYUKTA program. The tribunal emphasized the continuous nature of the exemption, considering gaps in notification periods and applying the retrospective effect of clarificatory notifications. The department's appeal for penalty imposition under rule 25 of the Central Excise Rules, 2002 was rejected based on consistent exemption policies and legal precedents. The decision highlights the importance of interpreting notifications favorably for taxpayers and maintaining consistency in exemption policies. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356470