https://www.taxtmi.com/caselaws?id=273484 Clearances made to Hindustan Shipyard Limited under Notification No. 82/84 following the prescribed Chapter X procedure did not attract reversal of an amount equivalent to 6% of the value of the goods. The Tribunal relied on its earlier view in the appellant's own matter, where similar clearances were held not to require such reversal, and treated the question as no longer res integra. On that basis, the demand to reverse 6% was rejected and the appellant was held entitled to relief on the issue. en-us Thu, 08 Feb 2018 00:00:00 +0530 Thu, 28 Jun 2018 20:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273484 Clearances made to Hindustan Shipyard Limited under Notification No. 82/84 following the prescribed Chapter X procedure did not attract reversal of an amount equivalent to 6% of the value of the goods. The Tribunal relied on its earlier view in the appellant's own matter, where similar clearances were held not to require such reversal, and treated the question as no longer res integra. On that basis, the demand to reverse 6% was rejected and the appellant was held entitled to relief on the issue. Case-Laws Central Excise Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273484