1999 (5) TMI 32 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal challenging the Punjab and Haryana High Court's decision. The High Court ruled that the appellant should have pursued the statutory remedy instead of filing a writ petition. The Tribunal's finding that the appellant was not eligible for exemption under Notification No. 71/78 due to availing exemptions under Notification Nos. 101/71 and 153/71 was upheld. The appeal was dismissed.