https://www.taxtmi.com/caselaws?id=48052 The High Court upheld the first appellate judge's decision to acquit the accused based on their exemption from Central Excise duty under Notification No. 119/75. The court found that since the notification came into force after the alleged offenses, the accused could benefit from it. The appeal was dismissed, confirming the acquittal, with a clarification that the judgment would not affect ongoing departmental proceedings against the accused. en-us Fri, 08 Jun 2007 00:00:00 +0530 Mon, 02 Aug 2010 13:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48052 The High Court upheld the first appellate judge's decision to acquit the accused based on their exemption from Central Excise duty under Notification No. 119/75. The court found that since the notification came into force after the alleged offenses, the accused could benefit from it. The appeal was dismissed, confirming the acquittal, with a clarification that the judgment would not affect ongoing departmental proceedings against the accused. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48052