https://www.taxtmi.com/caselaws?id=376639 The Tribunal upheld the Commissioner's order denying the benefit of exemption to "pipe fittings" under specific notifications, emphasizing the strict interpretation of exemption notifications limited to "pipes." The Tribunal ruled that the exemption did not extend to "pipe fittings," citing relevant case law and the clear wording of the notifications. Regarding the limitation in demanding duty, the Tribunal found the appellant compliant and unsustainable demand for duty beyond the normal limitation period. The Tribunal dismissed the imposition of a penalty due to the legal interpretation issue and allowed a change in the cause title. en-us Fri, 08 Feb 2019 00:00:00 +0530 Fri, 29 Mar 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376639 The Tribunal upheld the Commissioner's order denying the benefit of exemption to "pipe fittings" under specific notifications, emphasizing the strict interpretation of exemption notifications limited to "pipes." The Tribunal ruled that the exemption did not extend to "pipe fittings," citing relevant case law and the clear wording of the notifications. Regarding the limitation in demanding duty, the Tribunal found the appellant compliant and unsustainable demand for duty beyond the normal limitation period. The Tribunal dismissed the imposition of a penalty due to the legal interpretation issue and allowed a change in the cause title. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376639