https://www.taxtmi.com/caselaws?id=80415 An exemption notification covering duty-paid flavouring essences or concentrates used in aerated waters could not be restricted by a Rule 56A procedure or trade notice where the notification itself imposed no such condition. The administrative procedure was only regulatory and could not override the notification or deny relief for non-compliance with a formality not made mandatory by the exemption. The notification also did not exclude essences already in stock when it came into force, so duty-paid essences received earlier remained eligible if used in manufacture. Relief depended only on verifying that the essences were duty paid and the extent of their actual use; the matter was remanded for that limited factual verification. en-us Thu, 05 Jan 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80415 An exemption notification covering duty-paid flavouring essences or concentrates used in aerated waters could not be restricted by a Rule 56A procedure or trade notice where the notification itself imposed no such condition. The administrative procedure was only regulatory and could not override the notification or deny relief for non-compliance with a formality not made mandatory by the exemption. The notification also did not exclude essences already in stock when it came into force, so duty-paid essences received earlier remained eligible if used in manufacture. Relief depended only on verifying that the essences were duty paid and the extent of their actual use; the matter was remanded for that limited factual verification. Case-Laws Central Excise Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80415