https://www.taxtmi.com/caselaws?id=443242 The Tribunal ruled in favor of the appellants, manufacturers of bus parts, regarding their eligibility for exemptions under Notification No. 6/2006-CE and 12/2012-CE. It was determined that the appellants had indeed acquired ownership of the chassis from another manufacturer, thus meeting the conditions for exemption. Additionally, the Tribunal found that the extended period of limitation invoked by the department was unjustified as there was no suppression of facts by the appellants. Consequently, the impugned order was set aside, and the appellants were granted relief, affirming their eligibility for exemptions and rejecting the extended period of limitation. en-us Fri, 15 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443242 The Tribunal ruled in favor of the appellants, manufacturers of bus parts, regarding their eligibility for exemptions under Notification No. 6/2006-CE and 12/2012-CE. It was determined that the appellants had indeed acquired ownership of the chassis from another manufacturer, thus meeting the conditions for exemption. Additionally, the Tribunal found that the extended period of limitation invoked by the department was unjustified as there was no suppression of facts by the appellants. Consequently, the impugned order was set aside, and the appellants were granted relief, affirming their eligibility for exemptions and rejecting the extended period of limitation. Case-Laws Central Excise Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443242