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![Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Confirms-Area-Based-Excise-Duty-Exemption-Substitution-in-Notification-Assessee-CESTAT-Excise-Duty-Exemption-Area-Based-Excise-Duty-Exemption-Taxscan.jpg "Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]")
Substitution in Notification would Naturally Apply to Assessee: CESTAT Confirms Area-Based Excise Duty Exemption [Read Order]
In a significant case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that substitution in the...
![Tubular Plate Lead Acid Batteries are an Integral Part of a Solar Power Generating System, eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Tubular-Plate-Tubular-Plate-Lead-Acid-Batteries-Batteries-Solar-Power-Generating-System-Excise-Duty-Exemption-Excise-Duty-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Tubular Plate Lead Acid Batteries are an Integral Part of a Solar Power Generating System, eligible for Excise Duty Exemption: CESTAT [Read Order]")
![Excise Duty Exemption is Capital Receipt, neither chargeable to Income Tax nor categorised under Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Excise-duty-capital-receipt-Income-tax-book-profit-ITAT-taxscan.jpeg "Excise Duty Exemption is Capital Receipt, neither chargeable to Income Tax nor categorised under Book Profit: ITAT [Read Order]")
![Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Galvanised-solar-structure-Solar-Power-Generation-Excise-Duty-Exemption-CESTAT-Taxscan.jpg "Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]")
![Promissory Estoppel not applies to Govt for rescission of Excise Duty Exemption Notification: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-12-4.jpg "Promissory Estoppel not applies to Govt for rescission of Excise Duty Exemption Notification: Delhi HC [Read Judgment]")
![ICRISAT Eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/ICRISAT-TAXSCAN.jpg "ICRISAT Eligible for Excise Duty Exemption: CESTAT [Read Order]")