Demand to be calculated on cum-duty basis if excise duty not collected bonafidely

Parvatiya Plywood Private Limited Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that as the appellant bonafidely, in view of their claim of Area based exemption, didn’t collected central excise duty, they are entitled to benefit of recalculation of demand on cum-duty basis as per explanation to section 4(1)(b) of Central Excise Act. Facts- The issue involved in these appeals was whether the appellant is entitled to ‘Area based exemption’ under exemption Notification No. 49/2003-CE dated 10.06.2003 r/w subsequent Notification No. 50/2003-CE (as amended). In the miscellaneous order date...