https://www.taxtmi.com/caselaws?id=265375 Entitlement to Notification No. 44/2001-C.E. (N.T.) turned on whether its conditions were satisfied on the facts. The Court noted that the supplier had recovered the price, including the tax component, and had thereby divested itself completely of title in the goods. In that factual setting, the Revenue's objection that the notification benefit was wrongly allowed had no basis. No substantial question of law arose, and the assessee's entitlement to the notification benefit was left undisturbed. en-us Mon, 13 Oct 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265375 Entitlement to Notification No. 44/2001-C.E. (N.T.) turned on whether its conditions were satisfied on the facts. The Court noted that the supplier had recovered the price, including the tax component, and had thereby divested itself completely of title in the goods. In that factual setting, the Revenue's objection that the notification benefit was wrongly allowed had no basis. No substantial question of law arose, and the assessee's entitlement to the notification benefit was left undisturbed. Case-Laws Central Excise Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265375