Exemption benefit cannot be denied merely for non-filing of a revised classification list when the approved original list already claimed it.

An exemption under Notification No. 5/94-C.E. could not be denied solely because a revised classification list was not filed, where the exemption claim had already been disclosed in the original classification list and that list had been approved. The procedural omission was held insufficient to justify refusal of the benefit when the substantive claim was on record and accepted by the competent authority. The exemption benefit was therefore restored in favour of the assessee, and the appeals succeeded.

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Issues: Whether the benefit of Notification No. 5/94-C.E. could be denied merely because the assessee had not filed a revised classification list, despite the original classification list having claimed the notification benefit and having been approved by the competent authority.

Analysis: The claim for exemption under Notification No. 5/94-C.E. had been specifically indicated in the classification list, and the classification list was duly approved. The denial of the notification benefit rested only on the absence of a revised classification list after the assessee crossed the clearance limit under Notification No. 1/93-C.E. In these circumstances, the procedural objection was not a sustainable basis for refusing the exemption benefit.

Conclusion: The denial of the benefit of Notification No. 5/94-C.E. on the ground that a revised classification list had not been filed was not sustainable, and the issue was decided in favour of the assessee.

Final Conclusion: The exemption benefit was restored and the appeals succeeded.

Ratio Decidendi: An exemption benefit cannot be denied solely on the basis of non-filing of a revised classification list where the claim for exemption was already made in the approved classification list.

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