https://www.taxtmi.com/caselaws?id=445994 CESTAT Chennai allowed the appeal concerning wrongful availment of exemption under notification 6/2002 for asbestos sheets during 2003-2005. The department alleged appellant accounted bogus/excess fly ash receipts to claim nil duty rate, contending finished products lacked required 25% fly ash content. The tribunal found appellant successfully established through RTI documents and transport records that fly ash was genuinely procured from legitimate sources including MTPS and brick manufacturing units. The adjudicating authority failed to properly evaluate evidence of actual fly ash procurement. Since bogus quantity allegation was factually incorrect, exemption conditions were satisfied, making demand unsustainable. Extended limitation period was also rejected as no suppression of facts occurred. Order set aside, appeal allowed. en-us Tue, 21 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445994 CESTAT Chennai allowed the appeal concerning wrongful availment of exemption under notification 6/2002 for asbestos sheets during 2003-2005. The department alleged appellant accounted bogus/excess fly ash receipts to claim nil duty rate, contending finished products lacked required 25% fly ash content. The tribunal found appellant successfully established through RTI documents and transport records that fly ash was genuinely procured from legitimate sources including MTPS and brick manufacturing units. The adjudicating authority failed to properly evaluate evidence of actual fly ash procurement. Since bogus quantity allegation was factually incorrect, exemption conditions were satisfied, making demand unsustainable. Extended limitation period was also rejected as no suppression of facts occurred. Order set aside, appeal allowed. Case-Laws Central Excise Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445994