Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (1) TMI 169 - CEGAT, NEW DELHIExtract: .......d in a 100 Export Oriented Undertaking. Notification No. 47/94 has not been issued under Section 5A of the Act and, therefore, this proviso also is not applicable. Accordingly, we hold that the benefit of Notification No. 47/94 is available to the Appellants. The Appeal is accordingly allowed. Cross Objection is also disposed of in the above terms.
|