https://www.taxtmi.com/caselaws?id=80706 Exemption from concessional or nil excise duty cannot be denied merely for non-compliance with Chapter X procedure or failure to obtain prior permission under Rule 196BB when factual entitlement is not negatived. The text states that procedural lapses do not by themselves defeat relief where there is no clear allegation that the benzene was diverted or sold, but the department must verify actual receipt, accounting, and use of the benzene in manufacture before duty can be fastened. Any unaccounted quantity may attract duty liability, while the procedural violation may still be pursued separately according to law. en-us Fri, 20 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80706 Exemption from concessional or nil excise duty cannot be denied merely for non-compliance with Chapter X procedure or failure to obtain prior permission under Rule 196BB when factual entitlement is not negatived. The text states that procedural lapses do not by themselves defeat relief where there is no clear allegation that the benzene was diverted or sold, but the department must verify actual receipt, accounting, and use of the benzene in manufacture before duty can be fastened. Any unaccounted quantity may attract duty liability, while the procedural violation may still be pursued separately according to law. Case-Laws Central Excise Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80706