https://www.taxtmi.com/caselaws?id=411568 The Tribunal allowed the appeal, setting aside the order confirming duty demand with interest, ruling in favor of the appellant, a manufacturer who suffered loss of goods in a flood. The Tribunal interpreted the exemption notification strictly, emphasizing that damaged goods not cleared for home consumption should not be included in the total turnover. The decision underscored the importance of considering specific circumstances in determining exemption eligibility, providing relief to the appellant and highlighting the distinction between goods cleared for consumption and those destroyed by uncontrollable events. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411568 The Tribunal allowed the appeal, setting aside the order confirming duty demand with interest, ruling in favor of the appellant, a manufacturer who suffered loss of goods in a flood. The Tribunal interpreted the exemption notification strictly, emphasizing that damaged goods not cleared for home consumption should not be included in the total turnover. The decision underscored the importance of considering specific circumstances in determining exemption eligibility, providing relief to the appellant and highlighting the distinction between goods cleared for consumption and those destroyed by uncontrollable events. Case-Laws Central Excise Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411568