https://www.taxtmi.com/caselaws?id=291651 The court held that the appellant is entitled to the benefit of exemption from excise duties for ten years from 8-7-1999. The court emphasized that once an exemption applies, it should be liberally construed. The appellant's argument for a ten-year exemption from 12-2-2002 was rejected, and the court set aside the orders of the Deputy Commissioner, Commissioner (Appeals), and CESTAT, affirming the exemption period starting from the original notification date. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 20 Nov 2020 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291651 The court held that the appellant is entitled to the benefit of exemption from excise duties for ten years from 8-7-1999. The court emphasized that once an exemption applies, it should be liberally construed. The appellant's argument for a ten-year exemption from 12-2-2002 was rejected, and the court set aside the orders of the Deputy Commissioner, Commissioner (Appeals), and CESTAT, affirming the exemption period starting from the original notification date. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291651