https://www.taxtmi.com/caselaws?id=363745 The Tribunal ruled in favor of the appellant, a pharmaceutical partnership firm, in an appeal against the rejection by the Commissioner (Appeals). The appellant availed the SSI Exemption under Notification No. 08/2003 CE and argued that no separate Excise duty was collected during the disputed period. The Tribunal found that the duty was included in the price charged to buyers, making the Section 11D demand inapplicable. Emphasizing adherence to SSI exemption terms and citing relevant precedents, the Tribunal set aside the Commissioner's decision, noting discrepancies in duty rates applied and supporting the appellant's position. en-us Fri, 29 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363745 The Tribunal ruled in favor of the appellant, a pharmaceutical partnership firm, in an appeal against the rejection by the Commissioner (Appeals). The appellant availed the SSI Exemption under Notification No. 08/2003 CE and argued that no separate Excise duty was collected during the disputed period. The Tribunal found that the duty was included in the price charged to buyers, making the Section 11D demand inapplicable. Emphasizing adherence to SSI exemption terms and citing relevant precedents, the Tribunal set aside the Commissioner's decision, noting discrepancies in duty rates applied and supporting the appellant's position. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363745