https://www.taxtmi.com/caselaws?id=74108 Concessional excise duty on white printing paper supplied for educational purposes under the relevant exemption notifications depended on the proper officer's satisfaction. Actual end-use verification was permissible to prevent diversion, misuse or misutilisation after clearance; regulatory allotment and related governmental directions did not bar such inquiry. The exemption claim required fresh examination of actual utilisation and was remanded to the adjudicating authority, without final acceptance on the existing record. en-us Wed, 27 Jul 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74108 Concessional excise duty on white printing paper supplied for educational purposes under the relevant exemption notifications depended on the proper officer's satisfaction. Actual end-use verification was permissible to prevent diversion, misuse or misutilisation after clearance; regulatory allotment and related governmental directions did not bar such inquiry. The exemption claim required fresh examination of actual utilisation and was remanded to the adjudicating authority, without final acceptance on the existing record. Case-Laws Central Excise Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74108