https://www.taxtmi.com/caselaws?id=770944 CESTAT Kolkata held that Bamboo Mat Corrugated Sheets and Bamboo Mat Ridge Caps are identical to Resin Bonded Bamboo Mat Board and eligible for concessional excise duty rates of 1% and 2% under Notifications 01/2011-CE and 16/2012-CE respectively. The tribunal found no suppression of facts by the appellant as they maintained regular correspondence with the department seeking clarifications. Consequently, demands confirmed by invoking extended limitation period were unsustainable. The tribunal set aside all demands, interest, and penalties, allowing the appeal. en-us Wed, 16 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770944 CESTAT Kolkata held that Bamboo Mat Corrugated Sheets and Bamboo Mat Ridge Caps are identical to Resin Bonded Bamboo Mat Board and eligible for concessional excise duty rates of 1% and 2% under Notifications 01/2011-CE and 16/2012-CE respectively. The tribunal found no suppression of facts by the appellant as they maintained regular correspondence with the department seeking clarifications. Consequently, demands confirmed by invoking extended limitation period were unsustainable. The tribunal set aside all demands, interest, and penalties, allowing the appeal. Case-Laws Central Excise Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770944