https://www.taxtmi.com/caselaws?id=116590 The Appellate Tribunal upheld the lower appellate authority's decision, confirming that the appellant was entitled to the benefit of exemption under Notification No. 8/96 (Now 5/98) for selling certain items without pressure cookers. The Tribunal found the lower authority's analysis and conclusion well-founded, supported by evidence presented, and dismissed the Department's appeal. The judgment emphasized the correctness of the lower authority's interpretation of the exemption notification, highlighting the thorough review of facts and legal aspects in reaching the decision. en-us Fri, 16 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116590 The Appellate Tribunal upheld the lower appellate authority's decision, confirming that the appellant was entitled to the benefit of exemption under Notification No. 8/96 (Now 5/98) for selling certain items without pressure cookers. The Tribunal found the lower authority's analysis and conclusion well-founded, supported by evidence presented, and dismissed the Department's appeal. The judgment emphasized the correctness of the lower authority's interpretation of the exemption notification, highlighting the thorough review of facts and legal aspects in reaching the decision. Case-Laws Central Excise Fri, 16 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116590