https://www.taxtmi.com/caselaws?id=418348 The case involved issues regarding the classification of printed base papers/printed decorative paper under CETH 4811 90 99, liability to pay duty, penalty imposition on the Director, applicability of exemptions, impact of ongoing litigation, and invocation of extended period of limitation. The appellant argued for a different classification based on the transformative nature of the printing process, exemption under Notification No. 83/94-C.E., and against penalty imposition. The court remanded the case pending the outcome of a related Supreme Court judgment to ensure a fair decision and considered the applicability of cum-duty and credit of duty paid on inputs/input services/capital goods. en-us Mon, 14 Feb 2022 00:00:00 +0530 Tue, 15 Feb 2022 16:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418348 The case involved issues regarding the classification of printed base papers/printed decorative paper under CETH 4811 90 99, liability to pay duty, penalty imposition on the Director, applicability of exemptions, impact of ongoing litigation, and invocation of extended period of limitation. The appellant argued for a different classification based on the transformative nature of the printing process, exemption under Notification No. 83/94-C.E., and against penalty imposition. The court remanded the case pending the outcome of a related Supreme Court judgment to ensure a fair decision and considered the applicability of cum-duty and credit of duty paid on inputs/input services/capital goods. Case-Laws Central Excise Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418348