https://www.taxtmi.com/caselaws?id=421489 The Tribunal upheld the Principal Commissioner's decision that "module mounting structures" are not exempt from central excise duty under the notification dated 17.03.2012. The appeal was dismissed, and the demand for central excise duty, interest, and penalty was upheld. The Tribunal emphasized the strict interpretation of exemption notifications and found no merit in the appellant's arguments. en-us Fri, 22 Apr 2022 00:00:00 +0530 Tue, 26 Apr 2022 08:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421489 The Tribunal upheld the Principal Commissioner's decision that "module mounting structures" are not exempt from central excise duty under the notification dated 17.03.2012. The appeal was dismissed, and the demand for central excise duty, interest, and penalty was upheld. The Tribunal emphasized the strict interpretation of exemption notifications and found no merit in the appellant's arguments. Case-Laws Central Excise Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421489