https://www.taxtmi.com/caselaws?id=444881 The CESTAT New Delhi dismissed an appeal challenging exemption from Central Excise duty on Huydel Gates, Hoist Mechanism Gate Parts and materials for hydro mechanical works cleared to Mega Power Project under notifications 06/2006-CE and 12/2012-CE. The appellant argued that the Commissioner (Appeals) erred in relying on case laws not acceptable to the department due to withdrawn SC appeals based on monetary limits. The Tribunal held that its decisions remain precedential until set aside by HC or SC, and departmental circulars regarding monetary limits for appeals cannot diminish precedent value. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444881 The CESTAT New Delhi dismissed an appeal challenging exemption from Central Excise duty on Huydel Gates, Hoist Mechanism Gate Parts and materials for hydro mechanical works cleared to Mega Power Project under notifications 06/2006-CE and 12/2012-CE. The appellant argued that the Commissioner (Appeals) erred in relying on case laws not acceptable to the department due to withdrawn SC appeals based on monetary limits. The Tribunal held that its decisions remain precedential until set aside by HC or SC, and departmental circulars regarding monetary limits for appeals cannot diminish precedent value. Case-Laws Central Excise Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444881