https://www.taxtmi.com/caselaws?id=393556 The Appellate Tribunal held that both conditions specified in section 5A(5) of the Central Excise Act must be fulfilled for a notification to come into force. As the condition of offering for sale was not met during the relevant period, the exemption notifications had not come into force. Consequently, the appellants were not required to pay duty at enhanced rates during that period, and any excess duty paid was deemed refundable. The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential reliefs in favor of the appellants. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 19 Mar 2020 10:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393556 The Appellate Tribunal held that both conditions specified in section 5A(5) of the Central Excise Act must be fulfilled for a notification to come into force. As the condition of offering for sale was not met during the relevant period, the exemption notifications had not come into force. Consequently, the appellants were not required to pay duty at enhanced rates during that period, and any excess duty paid was deemed refundable. The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential reliefs in favor of the appellants. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393556