https://www.taxtmi.com/caselaws?id=422304 The tribunal allowed the appeals, finding the appellant eligible for exemption under Notification No. 67/95-CE. The demand for excise duty and penalties were quashed, as the appellant complied with Rule 6 of the Cenvat Credit Rules. The tribunal also ruled that duty liability for job work rested with the worker, not the appellant, and set aside penalties and interest demands. Compliance with procedural requirements was emphasized, but the tribunal ultimately favored the appellant based on substantive compliance with relevant notifications. en-us Thu, 05 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422304 The tribunal allowed the appeals, finding the appellant eligible for exemption under Notification No. 67/95-CE. The demand for excise duty and penalties were quashed, as the appellant complied with Rule 6 of the Cenvat Credit Rules. The tribunal also ruled that duty liability for job work rested with the worker, not the appellant, and set aside penalties and interest demands. Compliance with procedural requirements was emphasized, but the tribunal ultimately favored the appellant based on substantive compliance with relevant notifications. Case-Laws Central Excise Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422304