https://www.taxtmi.com/caselaws?id=124154 The Tribunal ruled in favor of the appellants, emphasizing that they were entitled to the benefit of exemption under Notification No. 4/2006-C.E. The Tribunal found that the appellants had complied with the necessary procedures under the Central Excise Rules, entitling them to the exemption even after the new Notification came into effect. Additionally, the Tribunal invoked Section 38A of the Central Excise Act to protect the appellants' rights acquired under the previous Notification, ultimately setting aside the Commissioner's decision and allowing the appeal in favor of the appellants. en-us Wed, 27 Aug 2008 00:00:00 +0530 Wed, 26 Sep 2012 11:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124154 The Tribunal ruled in favor of the appellants, emphasizing that they were entitled to the benefit of exemption under Notification No. 4/2006-C.E. The Tribunal found that the appellants had complied with the necessary procedures under the Central Excise Rules, entitling them to the exemption even after the new Notification came into effect. Additionally, the Tribunal invoked Section 38A of the Central Excise Act to protect the appellants' rights acquired under the previous Notification, ultimately setting aside the Commissioner's decision and allowing the appeal in favor of the appellants. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124154