https://www.taxtmi.com/caselaws?id=461690 The SC/Tribunal ruled in favor of the appellant, setting aside the Department's demand for Central Excise duty. The key holding was that the appellant's classification of Palm Stearin under CETH 1511 was consistent with the Board's circular during the relevant period. The Tribunal found no merit in invoking extended limitation or imposing penalties, emphasizing the importance of the administrative position prevailing at the time of the transaction. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461690 The SC/Tribunal ruled in favor of the appellant, setting aside the Department's demand for Central Excise duty. The key holding was that the appellant's classification of Palm Stearin under CETH 1511 was consistent with the Board's circular during the relevant period. The Tribunal found no merit in invoking extended limitation or imposing penalties, emphasizing the importance of the administrative position prevailing at the time of the transaction. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461690