https://www.taxtmi.com/caselaws?id=74154 Chapter X compliance under the Central Excise Rules, 1944 was treated as substantially satisfied where clearances were made on C.T. 2 certificates issued by the jurisdictional Superintendent, with recipient units holding L-6 licences and bonds and the records supported by gate passes and A.R. 3 forms. The text states that exemption could not be denied merely because the notification was not specifically claimed in the classification list, since prior scrutiny by the excise authority had already taken place in substance. The stated ratio is that a procedural or technical lapse in the classification list will not defeat exemption when the essential entitlement requirements have been substantively met. en-us Wed, 13 Jan 1988 00:00:00 +0530 Tue, 07 Jun 2011 11:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74154 Chapter X compliance under the Central Excise Rules, 1944 was treated as substantially satisfied where clearances were made on C.T. 2 certificates issued by the jurisdictional Superintendent, with recipient units holding L-6 licences and bonds and the records supported by gate passes and A.R. 3 forms. The text states that exemption could not be denied merely because the notification was not specifically claimed in the classification list, since prior scrutiny by the excise authority had already taken place in substance. The stated ratio is that a procedural or technical lapse in the classification list will not defeat exemption when the essential entitlement requirements have been substantively met. Case-Laws Income Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74154