https://www.taxtmi.com/caselaws?id=83588 A Larger Bench was competent to hear an appeal referred on account of a difference of opinion, and a further reference to the President did not create a jurisdictional bar or an endless cycle of reconsideration. On the substantive exemption issue, set-off under Notification No. 178/77, as amended by Notification No. 295/77, was available where the assessee established duty-paid use of the relevant input in manufacture, supported by declarations, correspondence, and material composition details. The commentary treats the filing of a revised classification list as a procedural step not mandated by the notification itself, so it could not defeat the benefit when substantive conditions were met. en-us Tue, 13 Sep 1994 00:00:00 +0530 Thu, 16 Nov 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83588 A Larger Bench was competent to hear an appeal referred on account of a difference of opinion, and a further reference to the President did not create a jurisdictional bar or an endless cycle of reconsideration. On the substantive exemption issue, set-off under Notification No. 178/77, as amended by Notification No. 295/77, was available where the assessee established duty-paid use of the relevant input in manufacture, supported by declarations, correspondence, and material composition details. The commentary treats the filing of a revised classification list as a procedural step not mandated by the notification itself, so it could not defeat the benefit when substantive conditions were met. Case-Laws Central Excise Tue, 13 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83588