https://www.taxtmi.com/caselaws?id=99555 The refund benefit under Notification No. 32/99-C.E. could not be denied where the unit had commenced production after the relevant date and was covered by the notification. Orders of the Assistant Commissioner granting exemption by way of refund remained operative and had not been set aside when the matter was considered, so the Commissioner (Appeals) was right to rely on them. Review proceedings under Section 35E of the Central Excise Act, 1944 did not, by themselves, displace those existing orders. The Revenue's challenge therefore failed, and the assessee's entitlement to the notification benefit stood upheld. en-us Fri, 22 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99555 The refund benefit under Notification No. 32/99-C.E. could not be denied where the unit had commenced production after the relevant date and was covered by the notification. Orders of the Assistant Commissioner granting exemption by way of refund remained operative and had not been set aside when the matter was considered, so the Commissioner (Appeals) was right to rely on them. Review proceedings under Section 35E of the Central Excise Act, 1944 did not, by themselves, displace those existing orders. The Revenue's challenge therefore failed, and the assessee's entitlement to the notification benefit stood upheld. Case-Laws Central Excise Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99555