Exemption notification continuity preserves relief after rescission when a successor notification covers the relevant period.

An exemption dispute concerned entitlement to Notification No. 53/88-CE after its rescission, where a successor notification remained in force during the relevant period. The stated legal point is that rescission of the original notification did not, by itself, defeat the exemption claim when a successor notification covered the same period and operated in similar terms. On that basis, the exemption benefit was treated as admissible and the Revenue's challenge did not succeed.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 53/88-CE for the disputed period after its rescission, in view of the successor notification in force.

Analysis: The disputed period fell after the rescission of Notification No. 53/88-CE, but the record showed that a successor notification, similar in effect, was in existence during the relevant period. In these circumstances, the denial of the exemption benefit could not be sustained.

Conclusion: The benefit of the exemption notification was held admissible, and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected, and the order granting the notification benefit was upheld.

Ratio Decidendi: Where a successor exemption notification covering the relevant period is in force, the earlier rescission of the original notification does not by itself defeat entitlement to the exemption benefit.

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