https://www.taxtmi.com/caselaws?id=445997 CESTAT Bangalore allowed the appeal regarding exemption under N/N.4/2006-CE for paper and paper board articles. The appellant cleared goods paying duty while claiming nil rate exemption benefit capped at 3500 MTs annually. The Commissioner denied exemption, interpreting that voluntary duty payment violated notification conditions. CESTAT held the notification permits nil rate duty for first 3500 MTs clearances regardless of intervening duty payments, as no such restriction exists in the notification. Section 5A(1A) was deemed inapplicable to this conditional quantity-based exemption. The impugned order was set aside. en-us Thu, 23 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 21:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445997 CESTAT Bangalore allowed the appeal regarding exemption under N/N.4/2006-CE for paper and paper board articles. The appellant cleared goods paying duty while claiming nil rate exemption benefit capped at 3500 MTs annually. The Commissioner denied exemption, interpreting that voluntary duty payment violated notification conditions. CESTAT held the notification permits nil rate duty for first 3500 MTs clearances regardless of intervening duty payments, as no such restriction exists in the notification. Section 5A(1A) was deemed inapplicable to this conditional quantity-based exemption. The impugned order was set aside. Case-Laws Central Excise Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445997