https://www.taxtmi.com/caselaws?id=762693 The HC disposed of the excise duty appeal by remanding the matter to the Commissioner of Central Excise for reconsideration. Despite substantial questions regarding exemption under notifications and suppression of material facts, the court declined to decide on technical grounds due to departmental laches in conducting regular audits. The court noted the significant duty amount of approximately Rs. 98 crores and directed the Commissioner to examine supplier payment records and determine if excise duty was already paid by the supplier before collecting from the respondent. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762693 The HC disposed of the excise duty appeal by remanding the matter to the Commissioner of Central Excise for reconsideration. Despite substantial questions regarding exemption under notifications and suppression of material facts, the court declined to decide on technical grounds due to departmental laches in conducting regular audits. The court noted the significant duty amount of approximately Rs. 98 crores and directed the Commissioner to examine supplier payment records and determine if excise duty was already paid by the supplier before collecting from the respondent. Case-Laws Central Excise Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762693