https://www.taxtmi.com/caselaws?id=756608 Certification and material on record showing clearance of goods for a notified drinking water supply project under international competitive bidding supported exemption from excise duty. The Tribunal applied its earlier decision in the assessee's own case, which had been affirmed by the Supreme Court, and held that exemption could not be denied merely on Revenue's allegation in the absence of contrary evidence. Because the present demand arose on identical facts, the earlier binding finding governed the subsequent period, making the demand for duty, interest and penalties unsustainable. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756608 Certification and material on record showing clearance of goods for a notified drinking water supply project under international competitive bidding supported exemption from excise duty. The Tribunal applied its earlier decision in the assessee's own case, which had been affirmed by the Supreme Court, and held that exemption could not be denied merely on Revenue's allegation in the absence of contrary evidence. Because the present demand arose on identical facts, the earlier binding finding governed the subsequent period, making the demand for duty, interest and penalties unsustainable. Case-Laws Central Excise Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756608