https://www.taxtmi.com/caselaws?id=422983 The Tribunal ruled in favor of the appellant, finding that the appellant correctly assessed the duty liability under a different serial number of the exemption notification, thereby complying with the specified conditions and exercising the option to pay duty on finished products. The Tribunal distinguished between absolute and conditional exemptions, emphasizing the appellant's right to choose the duty payment option under the Central Excise Tariff Act, 1985. The decision set aside the impugned order and allowed the appeal based on the correct interpretation of exemption notification conditions. en-us Wed, 30 Mar 2022 00:00:00 +0530 Thu, 26 May 2022 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422983 The Tribunal ruled in favor of the appellant, finding that the appellant correctly assessed the duty liability under a different serial number of the exemption notification, thereby complying with the specified conditions and exercising the option to pay duty on finished products. The Tribunal distinguished between absolute and conditional exemptions, emphasizing the appellant's right to choose the duty payment option under the Central Excise Tariff Act, 1985. The decision set aside the impugned order and allowed the appeal based on the correct interpretation of exemption notification conditions. Case-Laws Central Excise Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422983