https://www.taxtmi.com/caselaws?id=49804 The Appellate Tribunal ruled in favor of the appellants, M/s. Eskidee Metal Craft Pvt. Ltd., determining that their eligibility for the exemption notification continued until the Effective Date of 8-3-1994, despite the Transfer Date of 1-4-1993. The Tribunal held that the amalgamation became effective only on 8-3-1994, and as the cessation of the corporate entity of the Transferor Company was tied to the Effective Date, the appellants were entitled to the benefits of the notification. Consequently, the appeal was allowed, and the appellants were granted consequential benefits. en-us Fri, 05 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49804 The Appellate Tribunal ruled in favor of the appellants, M/s. Eskidee Metal Craft Pvt. Ltd., determining that their eligibility for the exemption notification continued until the Effective Date of 8-3-1994, despite the Transfer Date of 1-4-1993. The Tribunal held that the amalgamation became effective only on 8-3-1994, and as the cessation of the corporate entity of the Transferor Company was tied to the Effective Date, the appellants were entitled to the benefits of the notification. Consequently, the appeal was allowed, and the appellants were granted consequential benefits. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49804