https://www.taxtmi.com/caselaws?id=73955 A fiscal exemption under Notification No. 395/76-C.E. could not be denied merely because the licence lacked the prescribed endorsement, since that omission was not itself a condition of the notification. Eligibility had to be tested against the actual statutory requirements, and a bare statement of non-satisfaction was insufficient. The authority refusing the concession was required to record articulated reasons showing why the requirements were not met. Because the lower authority did not examine the basis for non-satisfaction or give proper reasons, the orders were set aside and the exemption claim was remitted for fresh consideration. en-us Wed, 23 Mar 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73955 A fiscal exemption under Notification No. 395/76-C.E. could not be denied merely because the licence lacked the prescribed endorsement, since that omission was not itself a condition of the notification. Eligibility had to be tested against the actual statutory requirements, and a bare statement of non-satisfaction was insufficient. The authority refusing the concession was required to record articulated reasons showing why the requirements were not met. Because the lower authority did not examine the basis for non-satisfaction or give proper reasons, the orders were set aside and the exemption claim was remitted for fresh consideration. Case-Laws Central Excise Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73955