Availment of Condition based Excise Exemption Notification is choice to Assessee: CESTAT [Read Order]

Availment - Condition Based Excise - Exemption Notification - Assessee - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the availment of condition-based excise exemption notification is a choice of to assessee. The appeal was filed with the question of whether the Adjudicating Authority is correct in holding that an amount of Rs. 60,30,561/- paid by Isgec Unit…

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