https://www.taxtmi.com/caselaws?id=90929 The Tribunal allowed the appeal, granting exemption under Notification 122/86 for gentamycine sulphate. It held that gentamycine and gentamycine sulphate are equivalent, supported by Notification 455/86, entitling the appellant to the exemption. The lack of evidence and unspecified period in the show cause notice led to rejection of lower authorities' decisions. The appellant's argument on technical and quality similarities, along with the retrospective and clarificatory nature of the notifications, prevailed, resulting in the appellant receiving consequential relief. en-us Wed, 31 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90929 The Tribunal allowed the appeal, granting exemption under Notification 122/86 for gentamycine sulphate. It held that gentamycine and gentamycine sulphate are equivalent, supported by Notification 455/86, entitling the appellant to the exemption. The lack of evidence and unspecified period in the show cause notice led to rejection of lower authorities' decisions. The appellant's argument on technical and quality similarities, along with the retrospective and clarificatory nature of the notifications, prevailed, resulting in the appellant receiving consequential relief. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90929