https://www.taxtmi.com/caselaws?id=366830 The court ruled in favor of the appellant, setting aside the Tribunal's order and allowing the appeals with costs. The judgment emphasized interpreting notifications liberally to promote industrial growth and highlighted that procedural lapses should not hinder substantive benefits available to the assessee. The court's decision was based on established legal principles and previous precedents supporting the appellant's position. en-us Tue, 20 Feb 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366830 The court ruled in favor of the appellant, setting aside the Tribunal's order and allowing the appeals with costs. The judgment emphasized interpreting notifications liberally to promote industrial growth and highlighted that procedural lapses should not hinder substantive benefits available to the assessee. The court's decision was based on established legal principles and previous precedents supporting the appellant's position. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366830