https://www.taxtmi.com/caselaws?id=441336 The Tribunal ruled in favor of the appellants, holding that the intermediate product 'Compound' used in the manufacture of 'Chewing Tobacco' is eligible for exemption under Notification No. 52/2002-CE when the final product is conditionally exempt under Notification No. 8/2004-CE. The Tribunal determined that the exemption under Notification No. 8/2004-CE is conditional, not absolute, and as such, the intermediate product should also be exempt from duty. Additionally, the Tribunal found no suppression of facts to invoke the extended period for demanding duty, leading to the demands for duty, interest, and penalties being deemed unsustainable. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 07 Aug 2023 08:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441336 The Tribunal ruled in favor of the appellants, holding that the intermediate product 'Compound' used in the manufacture of 'Chewing Tobacco' is eligible for exemption under Notification No. 52/2002-CE when the final product is conditionally exempt under Notification No. 8/2004-CE. The Tribunal determined that the exemption under Notification No. 8/2004-CE is conditional, not absolute, and as such, the intermediate product should also be exempt from duty. Additionally, the Tribunal found no suppression of facts to invoke the extended period for demanding duty, leading to the demands for duty, interest, and penalties being deemed unsustainable. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441336