https://www.taxtmi.com/caselaws?id=82939 The Tribunal allowed the appeal, ruling that the appellants had the right to switch from Modvat facility to duty exemption notification during the financial year, emphasizing prospective application. The dissenting opinion suggested reassessment of duty exemption slabs. The majority decision rejected the department's short levy claim, affirming the appellants' entitlement to notification benefits and emphasizing the automatic flow of benefits upon switching. The judgment underscores the significance of legal provisions and case law in determining duty liabilities. en-us Fri, 03 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82939 The Tribunal allowed the appeal, ruling that the appellants had the right to switch from Modvat facility to duty exemption notification during the financial year, emphasizing prospective application. The dissenting opinion suggested reassessment of duty exemption slabs. The majority decision rejected the department's short levy claim, affirming the appellants' entitlement to notification benefits and emphasizing the automatic flow of benefits upon switching. The judgment underscores the significance of legal provisions and case law in determining duty liabilities. Case-Laws Central Excise Fri, 03 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82939