https://www.taxtmi.com/caselaws?id=439011 The Tribunal held that the appellant was not liable to pay duty on wholly exempted goods under Section 11D of the Central Excise Act, 1944, as they had paid duty at the relevant time and did not unlawfully retain any collected amount. Additionally, the requirement to pay an amount equal to five percent of the value of such goods under Rule 6(3) of the Cenvat Credit Rules, 2004 was found to be inapplicable as the appellant had opted for a more beneficial concessional rate under a different notification. The impugned order was set aside, and the appeal was allowed. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439011 The Tribunal held that the appellant was not liable to pay duty on wholly exempted goods under Section 11D of the Central Excise Act, 1944, as they had paid duty at the relevant time and did not unlawfully retain any collected amount. Additionally, the requirement to pay an amount equal to five percent of the value of such goods under Rule 6(3) of the Cenvat Credit Rules, 2004 was found to be inapplicable as the appellant had opted for a more beneficial concessional rate under a different notification. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439011