https://www.taxtmi.com/caselaws?id=412752 The Appellate Tribunal CESTAT Bangalore allowed the appeals filed by the water purifier manufacturer, setting aside the demand for Central Excise duty, interest, and penalties imposed by the adjudicating authority and first appellate authority. The Tribunal accepted the appellant's arguments supported by an Analytical Report, confirming that the water purifiers did not require pressurized tap water to function as alleged by the Revenue. The Tribunal found that the purifiers operated on gravity flow without external pressure or electricity, meeting the conditions for exemption under Notification No.6/2007. en-us Thu, 23 Sep 2021 00:00:00 +0530 Sat, 25 Sep 2021 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412752 The Appellate Tribunal CESTAT Bangalore allowed the appeals filed by the water purifier manufacturer, setting aside the demand for Central Excise duty, interest, and penalties imposed by the adjudicating authority and first appellate authority. The Tribunal accepted the appellant's arguments supported by an Analytical Report, confirming that the water purifiers did not require pressurized tap water to function as alleged by the Revenue. The Tribunal found that the purifiers operated on gravity flow without external pressure or electricity, meeting the conditions for exemption under Notification No.6/2007. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412752