https://www.taxtmi.com/caselaws?id=444857 CESTAT Hyderabad allowed the assessee's appeal regarding cement clearance exemption benefits. The tribunal held that cement cleared in 50kg bags with declared retail sale price qualified for exemption under notification 4/2007-CE, following SC precedent in Sagar Cements Ltd case. The demand was also time-barred as revenue failed to establish fraud or willful misstatement within the limitation period. The tribunal set aside the impugned order, ruling in favor of the assessee on both merits and limitation grounds. en-us Tue, 10 Oct 2023 00:00:00 +0530 Tue, 24 Oct 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444857 CESTAT Hyderabad allowed the assessee's appeal regarding cement clearance exemption benefits. The tribunal held that cement cleared in 50kg bags with declared retail sale price qualified for exemption under notification 4/2007-CE, following SC precedent in Sagar Cements Ltd case. The demand was also time-barred as revenue failed to establish fraud or willful misstatement within the limitation period. The tribunal set aside the impugned order, ruling in favor of the assessee on both merits and limitation grounds. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444857