https://www.taxtmi.com/caselaws?id=47170 The High Court quashed the CEGAT order dated 18th May 2002, declaring that the benefit of Notification No. 1/93 was available to the manufacturer from 20th May 1994. The petitioners were entitled to the benefit from the date they opted for the exemption in 1994-95. The Special Civil Application was allowed, with no order as to costs. The issue regarding Article 14 of the Constitution of India was not decided. en-us Fri, 27 Dec 2002 00:00:00 +0530 Tue, 27 Jul 2010 13:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47170 The High Court quashed the CEGAT order dated 18th May 2002, declaring that the benefit of Notification No. 1/93 was available to the manufacturer from 20th May 1994. The petitioners were entitled to the benefit from the date they opted for the exemption in 1994-95. The Special Civil Application was allowed, with no order as to costs. The issue regarding Article 14 of the Constitution of India was not decided. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47170