https://www.taxtmi.com/caselaws?id=449862 CESTAT Kolkata allowed the appeal regarding non-fulfillment of input-output norms for PET manufacturing. The tribunal held that defective PETs produced during manufacturing should be considered part of total output for SION compliance, and Note 2 amendments apply retrospectively to past production periods. On time limitation, the tribunal found no suppression as the appellant regularly filed returns used by the department for show cause notices. Extended period demands were rejected for both notices. The matter was remanded to the adjudicating authority for re-quantification considering defective PET quantities and Note 2 benefits for the normal period March-October 2009. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 22 Feb 2024 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449862 CESTAT Kolkata allowed the appeal regarding non-fulfillment of input-output norms for PET manufacturing. The tribunal held that defective PETs produced during manufacturing should be considered part of total output for SION compliance, and Note 2 amendments apply retrospectively to past production periods. On time limitation, the tribunal found no suppression as the appellant regularly filed returns used by the department for show cause notices. Extended period demands were rejected for both notices. The matter was remanded to the adjudicating authority for re-quantification considering defective PET quantities and Note 2 benefits for the normal period March-October 2009. Case-Laws Central Excise Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449862