Conditional excise notification benefit denied for imports when notification conditions cannot be verified, altering applicable CVD rates. Imported goods are ineligible for the benefit of a conditional Central Excise notification for CVD purposes when the importer cannot satisfy or permit verification of the specific conditions in the notification (for example, non availment of CENVAT credit or inputs duty paid). In such cases the full excise rate must be used to compute CVD (illustrated by imported candles attracting the standard rate), though an exception may apply where only procedural requirements were breached and substantive conditions are met; provisional assessments should be finalised and recoveries effected where concessional treatment was incorrectly allowed.