https://www.taxtmi.com/caselaws?id=84058 The Tribunal allowed the appeal, granting the manufacturers of Antiseptic perfumed creams exemption under Notification No. 126/86. The decision emphasized that as long as the price of the product from the industry was fixed, S.S.I. Units should benefit from the exemption, even if exempted from fixed retail prices under the Price Control Order. The Tribunal held that the Assistant Collector erred in denying the exemption based on non-fulfillment of the price fixation condition, creating an unfair advantage for larger units subject to price control. en-us Tue, 12 Oct 1993 00:00:00 +0530 Tue, 19 Jul 2011 15:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84058 The Tribunal allowed the appeal, granting the manufacturers of Antiseptic perfumed creams exemption under Notification No. 126/86. The decision emphasized that as long as the price of the product from the industry was fixed, S.S.I. Units should benefit from the exemption, even if exempted from fixed retail prices under the Price Control Order. The Tribunal held that the Assistant Collector erred in denying the exemption based on non-fulfillment of the price fixation condition, creating an unfair advantage for larger units subject to price control. Case-Laws Central Excise Tue, 12 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84058