https://www.taxtmi.com/caselaws?id=96318 The Tribunal allowed the appeal in favor of the appellants, a 100% EOU engaged in aqua culture, regarding the utilization of duty-free items. The Tribunal held that the appellants were entitled to the benefit of Notification No. 1/95 and set aside the demand confirmed by the Commissioner, emphasizing the importance of interpreting notifications to uphold the rights of the assessee. en-us Mon, 05 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96318 The Tribunal allowed the appeal in favor of the appellants, a 100% EOU engaged in aqua culture, regarding the utilization of duty-free items. The Tribunal held that the appellants were entitled to the benefit of Notification No. 1/95 and set aside the demand confirmed by the Commissioner, emphasizing the importance of interpreting notifications to uphold the rights of the assessee. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96318