https://www.taxtmi.com/caselaws?id=43752 The Court dismissed the appeal, citing a lack of assessment for the period in question and emphasizing the need for the appellant to follow the hierarchy for resolution, including approaching the Collector for a final decision on the exemption claim. The Court refrained from deciding on the exemption point due to the absence of an assessment order denying the exemption, noting that the previous judgment did not automatically entitle the appellant to the exemption under the new notification. The appellant was allowed to prefer appeals if there had been any provisional assessment denying the exemption within a specified period. No costs were awarded in the case. en-us Wed, 02 Feb 1994 00:00:00 +0530 Tue, 21 Apr 2020 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43752 The Court dismissed the appeal, citing a lack of assessment for the period in question and emphasizing the need for the appellant to follow the hierarchy for resolution, including approaching the Collector for a final decision on the exemption claim. The Court refrained from deciding on the exemption point due to the absence of an assessment order denying the exemption, noting that the previous judgment did not automatically entitle the appellant to the exemption under the new notification. The appellant was allowed to prefer appeals if there had been any provisional assessment denying the exemption within a specified period. No costs were awarded in the case. Case-Laws Customs Wed, 02 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43752