https://www.taxtmi.com/caselaws?id=114751 An exemption dispute concerned entitlement to Notification No. 53/88-CE after its rescission, where a successor notification remained in force during the relevant period. The stated legal point is that rescission of the original notification did not, by itself, defeat the exemption claim when a successor notification covered the same period and operated in similar terms. On that basis, the exemption benefit was treated as admissible and the Revenue's challenge did not succeed. en-us Fri, 19 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 16:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114751 An exemption dispute concerned entitlement to Notification No. 53/88-CE after its rescission, where a successor notification remained in force during the relevant period. The stated legal point is that rescission of the original notification did not, by itself, defeat the exemption claim when a successor notification covered the same period and operated in similar terms. On that basis, the exemption benefit was treated as admissible and the Revenue's challenge did not succeed. Case-Laws Central Excise Fri, 19 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114751