https://www.taxtmi.com/caselaws?id=74026 A concessional excise rate under an exemption notification could not be denied merely because the manufacturing activity was not disclosed to the department, since the notification did not make prior disclosure a condition of the lower rate. Non-disclosure might affect the period for which duty could be demanded, but it did not change the applicable rate once the demand period was determined. The related set-off or duty reduction also could not be refused for non-compliance with Rule 56A, because the notification itself did not require that procedure as a prerequisite for the benefit. The exemption benefit and set-off were therefore upheld. en-us Wed, 12 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74026 A concessional excise rate under an exemption notification could not be denied merely because the manufacturing activity was not disclosed to the department, since the notification did not make prior disclosure a condition of the lower rate. Non-disclosure might affect the period for which duty could be demanded, but it did not change the applicable rate once the demand period was determined. The related set-off or duty reduction also could not be refused for non-compliance with Rule 56A, because the notification itself did not require that procedure as a prerequisite for the benefit. The exemption benefit and set-off were therefore upheld. Case-Laws Central Excise Wed, 12 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74026