Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted

Last updated: 15 April 2021

Court :
Tripura High Court

Brief :
The Hon'ble Tripura High Court in Union of India v. M/S. Dharampal Satyapal Ltd. [Central Excise Appeal No.01/2019 and Central Excise Appeal No.02/2019, dated March 22, 2021] upheld the judgment passed by the CESTAT, Kolkata allowing the assessee to avail the benefit of notification granting conditional exemption from the of the duties of excise/ other duties and dismissed the appeal filed by the Revenue Department. Held that, the exemption notification cannot be seen as a notification granting unconditional exemption from payment of duties.

Citation :
Central Excise Appeal No.01/2019 and Central Excise Appeal No.02/2019, dated March 22, 2021

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Bimal Jain

Published in Excise
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Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted

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