https://www.taxtmi.com/caselaws?id=362845 The Tribunal dismissed the department's appeal, upholding the respondent's exemption under Notification No. 67/95-CE for molasses clearances. Despite the department's contentions, citing duty liability on rectified spirit production, the Tribunal relied on a previous Apex Court decision favoring the respondent. The Commissioner (Appeals) had initially ruled in the respondent's favor, supported by Tribunal decisions and a Supreme Court dismissal of a similar appeal. The Tribunal emphasized adherence to legal precedents, leading to the dismissal of the department's appeal due to the lack of flaws in the impugned order. en-us Thu, 19 Apr 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362845 The Tribunal dismissed the department's appeal, upholding the respondent's exemption under Notification No. 67/95-CE for molasses clearances. Despite the department's contentions, citing duty liability on rectified spirit production, the Tribunal relied on a previous Apex Court decision favoring the respondent. The Commissioner (Appeals) had initially ruled in the respondent's favor, supported by Tribunal decisions and a Supreme Court dismissal of a similar appeal. The Tribunal emphasized adherence to legal precedents, leading to the dismissal of the department's appeal due to the lack of flaws in the impugned order. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362845