https://www.taxtmi.com/caselaws?id=375306 The Appellate Tribunal CESTAT ALLAHABAD ruled in a case involving a hospital manufacturing disposable syringes and parts, where syringes attracted excise duty but parts were exempt. The appellant cleared parts by paying duty instead of availing exemption. The Tribunal held that Rule 6(3)(b) did not apply as duty was paid on the final product, negating the need for further neutralization. Criticizing the Adjudicating Authority, the Tribunal referenced a prior order stating no additional payment was necessary if duty on final products exceeded the Rule amount. Consequently, the Tribunal sided with the appellant, setting aside the demand and penalty. en-us Wed, 30 Jan 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375306 The Appellate Tribunal CESTAT ALLAHABAD ruled in a case involving a hospital manufacturing disposable syringes and parts, where syringes attracted excise duty but parts were exempt. The appellant cleared parts by paying duty instead of availing exemption. The Tribunal held that Rule 6(3)(b) did not apply as duty was paid on the final product, negating the need for further neutralization. Criticizing the Adjudicating Authority, the Tribunal referenced a prior order stating no additional payment was necessary if duty on final products exceeded the Rule amount. Consequently, the Tribunal sided with the appellant, setting aside the demand and penalty. Case-Laws Central Excise Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375306