https://www.taxtmi.com/caselaws?id=95382 A departmental trade notice treating cast iron sleeper plates as eligible for exemption under the relevant notification was held binding on the Department. The Tribunal found that the jurisdictional Commissioner could not disregard that trade notice while denying the exemption benefit to the assessee. On that basis, the impugned denial of exemption was unsustainable and was set aside. en-us Wed, 10 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 10:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95382 A departmental trade notice treating cast iron sleeper plates as eligible for exemption under the relevant notification was held binding on the Department. The Tribunal found that the jurisdictional Commissioner could not disregard that trade notice while denying the exemption benefit to the assessee. On that basis, the impugned denial of exemption was unsustainable and was set aside. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95382