https://www.taxtmi.com/caselaws?id=408774 The court ruled in favor of M/s Kirloskar Brothers Ltd, holding that domestic manufacturers are not required to comply with the same procedural requirements for availing exemption as importers. The judgment emphasized the distinction between liability under the Customs Act, 1962, and the Central Excise Act, 1944, stating that imposing additional procedural burdens on domestic manufacturers would be unjustified. The court allowed the appeal, finding that the appellant had fulfilled the conditions for exemption and should not be subjected to duty recovery and penalties. en-us Fri, 18 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408774 The court ruled in favor of M/s Kirloskar Brothers Ltd, holding that domestic manufacturers are not required to comply with the same procedural requirements for availing exemption as importers. The judgment emphasized the distinction between liability under the Customs Act, 1962, and the Central Excise Act, 1944, stating that imposing additional procedural burdens on domestic manufacturers would be unjustified. The court allowed the appeal, finding that the appellant had fulfilled the conditions for exemption and should not be subjected to duty recovery and penalties. Case-Laws Central Excise Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408774