https://www.taxtmi.com/caselaws?id=81596 The Tribunal ruled in favor of the Revenue, holding that the 5-year concession period for clearance of 'paper' and 'paper board' should be calculated from the date specified in Notification 108/81, regardless of subsequent amendments. The Tribunal emphasized adherence to the language and intent of the notifications, rejecting arguments for a later start date based on tariff changes. It clarified that the concession period should not extend beyond the specified timeframe, affirming that the respondents were eligible for the concession only until the expiration of the 5-year period from the original notification in 1981. en-us Wed, 13 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81596 The Tribunal ruled in favor of the Revenue, holding that the 5-year concession period for clearance of 'paper' and 'paper board' should be calculated from the date specified in Notification 108/81, regardless of subsequent amendments. The Tribunal emphasized adherence to the language and intent of the notifications, rejecting arguments for a later start date based on tariff changes. It clarified that the concession period should not extend beyond the specified timeframe, affirming that the respondents were eligible for the concession only until the expiration of the 5-year period from the original notification in 1981. Case-Laws Central Excise Wed, 13 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81596