https://www.taxtmi.com/caselaws?id=197182 The High Court ruled in favor of the petitioners, quashing the show cause notice issued under section 154 of the Finance Act, 2003. The Court held that the petitioners had fulfilled the conditions for exemption under Notification No. 32/99-C.E. and were eligible for the benefit. The Court emphasized that additional requirements imposed beyond the exemption notification were not enforceable. A fresh decision was directed to be made within three months. en-us Thu, 13 Dec 2012 00:00:00 +0530 Fri, 29 Dec 2017 14:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197182 The High Court ruled in favor of the petitioners, quashing the show cause notice issued under section 154 of the Finance Act, 2003. The Court held that the petitioners had fulfilled the conditions for exemption under Notification No. 32/99-C.E. and were eligible for the benefit. The Court emphasized that additional requirements imposed beyond the exemption notification were not enforceable. A fresh decision was directed to be made within three months. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197182