https://www.taxtmi.com/caselaws?id=794118 Hot rolled pattas and pattis cleared without undergoing cold rolling were covered by the exemption under Notification No. 12/2012-CE, because the entry applied to pattis and pattas subjected to any process other than cold rolling. The Tribunal relied on its earlier decision and the Board's clarification to hold that processes up to the stage of cold rolling fall within the exemption, and the benefit could not be denied merely because no further process was undertaken before clearance. On that basis, the duty demand and penalty could not survive. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794118 Hot rolled pattas and pattis cleared without undergoing cold rolling were covered by the exemption under Notification No. 12/2012-CE, because the entry applied to pattis and pattas subjected to any process other than cold rolling. The Tribunal relied on its earlier decision and the Board's clarification to hold that processes up to the stage of cold rolling fall within the exemption, and the benefit could not be denied merely because no further process was undertaken before clearance. On that basis, the duty demand and penalty could not survive. Case-Laws Central Excise Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794118