https://www.taxtmi.com/caselaws?id=440843 The Tribunal allowed the appeal, confirming the appellant's entitlement to the benefit of Notification No. 10/1997-CE. The personal penalty imposed on the appellant's General Manager was set aside, and the impugned orders were overturned. The Tribunal considered Metal Finishing Chemicals as consumables falling under the specified category in the notification. Valid certificates from premier research institutions satisfied the notification requirements, leading to the conclusion that the appellant qualified for the exemption from Central Excise duty. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440843 The Tribunal allowed the appeal, confirming the appellant's entitlement to the benefit of Notification No. 10/1997-CE. The personal penalty imposed on the appellant's General Manager was set aside, and the impugned orders were overturned. The Tribunal considered Metal Finishing Chemicals as consumables falling under the specified category in the notification. Valid certificates from premier research institutions satisfied the notification requirements, leading to the conclusion that the appellant qualified for the exemption from Central Excise duty. Case-Laws Central Excise Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440843