https://www.taxtmi.com/caselaws?id=422641 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the appellant's appeal. The judgment focused on compliance with exemption conditions, contradictions in statements, and the invocation of the extended period of limitation. The detailed analysis of evidence and legal provisions formed the basis for the decision, emphasizing the importance of meeting statutory requirements for exemptions and the burden of proof in excise duty matters. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 20 May 2022 08:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422641 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the appellant's appeal. The judgment focused on compliance with exemption conditions, contradictions in statements, and the invocation of the extended period of limitation. The detailed analysis of evidence and legal provisions formed the basis for the decision, emphasizing the importance of meeting statutory requirements for exemptions and the burden of proof in excise duty matters. Case-Laws Central Excise Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422641