https://www.taxtmi.com/caselaws?id=117082 For exemption under Notification No. 1/93-C.E., the computation of first clearances depended on the correct commencement point, namely whether it ran from the date the goods became specified goods or from the date the exemption was opted for. The Tribunal applied the Larger Bench ruling cited before it, noting no objection from the parties to that approach subject to the adjustments indicated in para 13 of that decision. The impugned orders were set aside and duty liability was remanded for fresh determination in accordance with the Larger Bench decision, including the relevant duty adjustment. en-us Fri, 07 May 2004 00:00:00 +0530 Wed, 20 Jun 2012 12:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117082 For exemption under Notification No. 1/93-C.E., the computation of first clearances depended on the correct commencement point, namely whether it ran from the date the goods became specified goods or from the date the exemption was opted for. The Tribunal applied the Larger Bench ruling cited before it, noting no objection from the parties to that approach subject to the adjustments indicated in para 13 of that decision. The impugned orders were set aside and duty liability was remanded for fresh determination in accordance with the Larger Bench decision, including the relevant duty adjustment. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117082