https://www.taxtmi.com/caselaws?id=123606 The Appellant successfully argued that the goods were not marketable and should not be subject to excise duty. The court upheld the Appellant's right to exemption during the transition period, emphasizing that the later notification should not negate benefits accrued under the earlier notification. The Appellant was granted consequential relief, including the refund of duty deposited under protest. en-us Tue, 19 Jun 2007 00:00:00 +0530 Tue, 18 Sep 2012 13:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123606 The Appellant successfully argued that the goods were not marketable and should not be subject to excise duty. The court upheld the Appellant's right to exemption during the transition period, emphasizing that the later notification should not negate benefits accrued under the earlier notification. The Appellant was granted consequential relief, including the refund of duty deposited under protest. Case-Laws Central Excise Tue, 19 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123606