https://www.taxtmi.com/caselaws?id=779271 CESTAT KOLKATA - AT held that the sand lime bricks manufactured by the appellant are a type of fly ash bricks classifiable under tariff heading 68159910 and eligible for exemption under Notification No. 1/2011-CE. The confirmed central excise duty demand of Rs. 2,67,83,024 is set aside. Consequential demand of interest and imposition of penalty were quashed as unsustainable, and penalties levied on the company's directors were also vacated. The impugned order is set aside and the appeal is allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779271 CESTAT KOLKATA - AT held that the sand lime bricks manufactured by the appellant are a type of fly ash bricks classifiable under tariff heading 68159910 and eligible for exemption under Notification No. 1/2011-CE. The confirmed central excise duty demand of Rs. 2,67,83,024 is set aside. Consequential demand of interest and imposition of penalty were quashed as unsustainable, and penalties levied on the company's directors were also vacated. The impugned order is set aside and the appeal is allowed. Case-Laws Central Excise Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779271