https://www.taxtmi.com/caselaws?id=114248 Notification No. 3/91-C.E. granted exemption from excise duty on copper wire rods manufactured out of duty-paid copper wire bars for the period 13-5-1969 to 1-8-1984. As the dispute period fell within that span, the statutory exemption applied to the goods in question. The duty demand could not survive once the notification was given effect, and the assessee was entitled to the exemption. en-us Wed, 14 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114248 Notification No. 3/91-C.E. granted exemption from excise duty on copper wire rods manufactured out of duty-paid copper wire bars for the period 13-5-1969 to 1-8-1984. As the dispute period fell within that span, the statutory exemption applied to the goods in question. The duty demand could not survive once the notification was given effect, and the assessee was entitled to the exemption. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114248