https://www.taxtmi.com/caselaws?id=380802 The Tribunal confirmed the Central Excise duty demand against two manufacturing units in Roorkee, setting aside penalties on directors. The judgment interpreted Notification No.50/2003-CE and subsequent amendments, determining that the Roorkee units' activities constituted manufacturing, allowing them to avail exemptions. The Tribunal found discrepancies in the Revenue's argument and concluded that the units rightfully availed the exemption, granting relief to the appellant. en-us Thu, 16 May 2019 00:00:00 +0530 Wed, 29 May 2019 07:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380802 The Tribunal confirmed the Central Excise duty demand against two manufacturing units in Roorkee, setting aside penalties on directors. The judgment interpreted Notification No.50/2003-CE and subsequent amendments, determining that the Roorkee units' activities constituted manufacturing, allowing them to avail exemptions. The Tribunal found discrepancies in the Revenue's argument and concluded that the units rightfully availed the exemption, granting relief to the appellant. Case-Laws Central Excise Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380802