https://www.taxtmi.com/caselaws?id=762191 Pattis and Pattas cleared after hot rolling remained eligible for exemption under the relevant excise notification because the exemption turned on processes up to, but not beyond, the cold rolling stage. Departmental clarification and prior Tribunal reasoning supported that construction, so the duty demand could not be sustained. As the principal demand failed, the consequential penalty also could not survive. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762191 Pattis and Pattas cleared after hot rolling remained eligible for exemption under the relevant excise notification because the exemption turned on processes up to, but not beyond, the cold rolling stage. Departmental clarification and prior Tribunal reasoning supported that construction, so the duty demand could not be sustained. As the principal demand failed, the consequential penalty also could not survive. Case-Laws Central Excise Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762191