https://www.taxtmi.com/caselaws?id=80303 A revised Form-I seeking retrospective approval for exemption under Notification No. 74/78-C.E. could not be entertained where the exemption was not claimed in the original Form-I, that form had already been approved, and assessments were completed on that basis. The proper course was to challenge the earlier approval in appeal, not seek retrospective amendment after completion of assessment. Accordingly, retrospective approval was refused and the exemption claim was not accepted. en-us Thu, 14 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80303 A revised Form-I seeking retrospective approval for exemption under Notification No. 74/78-C.E. could not be entertained where the exemption was not claimed in the original Form-I, that form had already been approved, and assessments were completed on that basis. The proper course was to challenge the earlier approval in appeal, not seek retrospective amendment after completion of assessment. Accordingly, retrospective approval was refused and the exemption claim was not accepted. Case-Laws Central Excise Thu, 14 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80303