https://www.taxtmi.com/caselaws?id=759405 CESTAT Chandigarh allowed the appeal concerning duty demands raised under Notification No. 56/2002-C.E. against units manufacturing menthol and De-mentholised Oil. The Tribunal held that the issue was no longer res integra, having been decided in favor of assessees in similar cases including Sangam Aromatics. The Tribunal found that the manufacturer had paid duty on manufactured goods during the relevant period, making cenvat credit denial to recipients unsustainable. Allegations were deemed based on assumptions and presumptions, making penalties unimposable. The impugned order was set aside. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759405 CESTAT Chandigarh allowed the appeal concerning duty demands raised under Notification No. 56/2002-C.E. against units manufacturing menthol and De-mentholised Oil. The Tribunal held that the issue was no longer res integra, having been decided in favor of assessees in similar cases including Sangam Aromatics. The Tribunal found that the manufacturer had paid duty on manufactured goods during the relevant period, making cenvat credit denial to recipients unsustainable. Allegations were deemed based on assumptions and presumptions, making penalties unimposable. The impugned order was set aside. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759405