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2023 (3) TMI 827 - AT - Central ExciseApplicability of exemption Notification No. 4/2006-CE dated 1.3.2006 at Sl. No. 72 - matches classifiable under Chapter 3605.00.10 or 3605.00.90? - HELD THAT:- The issue involved in these appeals has been already settled in favour of the Revenue by this Tribunal by denying exemption under Notification No. 4/2006-CE dated 1.3.2006 in the case of M/S SRI GANAPATHY PACKAGING VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE [2020 (2) TMI 1114 - CESTAT CHENNAI]. The facts and issue being identical in these appeals, there are no ground to take a different view - the demands were sustained and the assessees appeals were dismissed.
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