https://www.taxtmi.com/caselaws?id=459007 CESTAT Ahmedabad allowed the appeal, holding that hot rolled Patta Patti falling under Chapter 72201290 was eligible for exemption under Notification No. 12/2012 Sr. No. 203, as hot rolling occurs prior to cold rolling process. The tribunal relied on CBEC clarification dated 07.12.2015 confirming all processes before cold rolling stage qualify for duty exemption. Regarding penalty imposition on firm's partner, CESTAT ruled separate penalty cannot be imposed on partners when case exists against partnership firm, citing Gujarat HC precedent in Pravin N. Shah case, as this constitutes double jeopardy. Excise duty demand was set aside. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 25 Nov 2024 21:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459007 CESTAT Ahmedabad allowed the appeal, holding that hot rolled Patta Patti falling under Chapter 72201290 was eligible for exemption under Notification No. 12/2012 Sr. No. 203, as hot rolling occurs prior to cold rolling process. The tribunal relied on CBEC clarification dated 07.12.2015 confirming all processes before cold rolling stage qualify for duty exemption. Regarding penalty imposition on firm's partner, CESTAT ruled separate penalty cannot be imposed on partners when case exists against partnership firm, citing Gujarat HC precedent in Pravin N. Shah case, as this constitutes double jeopardy. Excise duty demand was set aside. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459007