https://www.taxtmi.com/caselaws?id=423161 The Tribunal allowed the appeal, setting aside the Commissioner's orders confirming assessments under the Central Excise Rules, 2002, for nil duty rate clearances and ordering recovery of inadmissible Cenvat Credit and excise duty amounts. The Tribunal held that the appellant was not obligated to avail the exemption under a specific serial number and could choose a more beneficial option. The penalty imposed under the Central Excise Act was also set aside. en-us Tue, 01 Mar 2022 00:00:00 +0530 Wed, 01 Jun 2022 07:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423161 The Tribunal allowed the appeal, setting aside the Commissioner's orders confirming assessments under the Central Excise Rules, 2002, for nil duty rate clearances and ordering recovery of inadmissible Cenvat Credit and excise duty amounts. The Tribunal held that the appellant was not obligated to avail the exemption under a specific serial number and could choose a more beneficial option. The penalty imposed under the Central Excise Act was also set aside. Case-Laws Central Excise Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423161