https://www.taxtmi.com/caselaws?id=42205 A notification issued under Rule 8(1) of the Central Excise Rules, 1944 was construed to determine whether it exempted the sugar in question under serial No. 2. The Court preferred the interpretation already adopted by earlier reported decisions, several High Courts, and the Tribunal, and rejected the contrary view taken by a single Judge. On that construction, the exemption notification operated in favour of the assessee, and the issue was answered accordingly. en-us Wed, 28 Aug 1985 00:00:00 +0530 Wed, 09 Jun 2010 17:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42205 A notification issued under Rule 8(1) of the Central Excise Rules, 1944 was construed to determine whether it exempted the sugar in question under serial No. 2. The Court preferred the interpretation already adopted by earlier reported decisions, several High Courts, and the Tribunal, and rejected the contrary view taken by a single Judge. On that construction, the exemption notification operated in favour of the assessee, and the issue was answered accordingly. Case-Laws Central Excise Wed, 28 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42205