https://www.taxtmi.com/caselaws?id=3321 A trade notice cannot override a Board-issued exemption notification, and the benefit of Notification No. 184/86 dated 1-3-1986 could not be denied merely because the Revenue relied on Circular No. 63/95 dated 16-3-1995 and Trade Notice No. 52/92 dated 8-7-1992. The lower appellate authority's view was sustained because the Revenue failed to show any legal infirmity in that reasoning or to establish that the notification was no longer in force. The assessee was therefore entitled to the exemption benefit, and the Revenue's challenge failed. en-us Thu, 16 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3321 A trade notice cannot override a Board-issued exemption notification, and the benefit of Notification No. 184/86 dated 1-3-1986 could not be denied merely because the Revenue relied on Circular No. 63/95 dated 16-3-1995 and Trade Notice No. 52/92 dated 8-7-1992. The lower appellate authority's view was sustained because the Revenue failed to show any legal infirmity in that reasoning or to establish that the notification was no longer in force. The assessee was therefore entitled to the exemption benefit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3321