https://www.taxtmi.com/caselaws?id=112842 The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeals regarding duty exemption on goods cleared in August 1997. The Tribunal held that the original Notification No. 50/97 provided exemption for goods cleared in August, and subsequent amendments did not affect this exemption. Therefore, the duty demand based on the Tariff rate was deemed invalid, and the appeals were dismissed. The judgment underscored the necessity of precise interpretation of legal provisions to ascertain duty liability on goods cleared during specified periods. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 11:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112842 The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeals regarding duty exemption on goods cleared in August 1997. The Tribunal held that the original Notification No. 50/97 provided exemption for goods cleared in August, and subsequent amendments did not affect this exemption. Therefore, the duty demand based on the Tariff rate was deemed invalid, and the appeals were dismissed. The judgment underscored the necessity of precise interpretation of legal provisions to ascertain duty liability on goods cleared during specified periods. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112842