https://www.taxtmi.com/caselaws?id=384447 The Court analyzed the interpretation of Section 83 of the Finance Act, 1994, and Section 35H of the Central Excise Act, 1944, noting the deletion of Section 35H. A larger bench decision overturned the Tribunal's rejection of the petitioner's claim, impacting their relief entitlement. The deletion of Section 35H rendered the issue academic, and the Court allowed the petitioner to pursue further remedies based on the larger bench decision, granting liberty to explore legal options post the decision. en-us Thu, 18 Jul 2019 00:00:00 +0530 Wed, 14 Aug 2019 07:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384447 The Court analyzed the interpretation of Section 83 of the Finance Act, 1994, and Section 35H of the Central Excise Act, 1944, noting the deletion of Section 35H. A larger bench decision overturned the Tribunal's rejection of the petitioner's claim, impacting their relief entitlement. The deletion of Section 35H rendered the issue academic, and the Court allowed the petitioner to pursue further remedies based on the larger bench decision, granting liberty to explore legal options post the decision. Case-Laws Service Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384447