https://www.taxtmi.com/caselaws?id=754073 Cheeslings were treated in common parlance as namkeen and, on that basis, were held to fall within the exemption for namkeens and similar edible preparations in ready-to-consumption form under Notification No. 3/2006-C.E. The exemption entry was read broadly, not as confined to namkeens alone, so a narrow classification approach could not justify denial of relief. On that reasoning, the demand for central excise duty, interest and penalty was not sustainable, and the prior view in the assessee's own case supported exemption for the product. en-us Fri, 07 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754073 Cheeslings were treated in common parlance as namkeen and, on that basis, were held to fall within the exemption for namkeens and similar edible preparations in ready-to-consumption form under Notification No. 3/2006-C.E. The exemption entry was read broadly, not as confined to namkeens alone, so a narrow classification approach could not justify denial of relief. On that reasoning, the demand for central excise duty, interest and penalty was not sustainable, and the prior view in the assessee's own case supported exemption for the product. Case-Laws Central Excise Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754073