https://www.taxtmi.com/caselaws?id=377717 The Tribunal found that the girder unit was a separate and independent unit eligible for exemption under Notification No. 50/03-CE until 19.03.2020. It concluded that the adjudicating authority misinterpreted evidence, leading to incorrect findings. The Tribunal set aside the order, allowing the appeal and ruling that the demand for duty was not sustainable due to the appellant's entitlement to the area-based exemption. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377717 The Tribunal found that the girder unit was a separate and independent unit eligible for exemption under Notification No. 50/03-CE until 19.03.2020. It concluded that the adjudicating authority misinterpreted evidence, leading to incorrect findings. The Tribunal set aside the order, allowing the appeal and ruling that the demand for duty was not sustainable due to the appellant's entitlement to the area-based exemption. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377717