https://www.taxtmi.com/caselaws?id=73308 A special exemption granted under Rule 8(2) of the Central Excise Rules, 1944 is confined to the particular case, consignment, lot or specified period for which it is issued, and does not operate as a continuing or perpetual exemption for future clearances. On that construction, the earlier Board order could not cover removals made years later, so the exemption claim failed. The text also states that withdrawal of an appeal cannot be claimed as an unfettered right after arguments have substantially concluded, especially where the request is made at a late stage and would undermine proper administration of justice. en-us Tue, 27 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73308 A special exemption granted under Rule 8(2) of the Central Excise Rules, 1944 is confined to the particular case, consignment, lot or specified period for which it is issued, and does not operate as a continuing or perpetual exemption for future clearances. On that construction, the earlier Board order could not cover removals made years later, so the exemption claim failed. The text also states that withdrawal of an appeal cannot be claimed as an unfettered right after arguments have substantially concluded, especially where the request is made at a late stage and would undermine proper administration of justice. Case-Laws Central Excise Tue, 27 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73308