https://www.taxtmi.com/caselaws?id=84486 Exemption under Notification No. 75/84-C.E. could not be denied on a supposed mandatory end-use verification requirement for benzene, toluene and xylene, as the wording was treated as consistent with the earlier notification and did not justify proof of actual end use on the facts stated. The Department also could not depart from its earlier acceptance of the same exemption position where there was no change in facts, law, manufacture, or tariff position. The settled departmental view and prior grant of benefit supported continuance of the exemption, and the demand and denial of benefit were unsustainable. en-us Wed, 24 Oct 1990 00:00:00 +0530 Fri, 22 Jul 2011 12:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84486 Exemption under Notification No. 75/84-C.E. could not be denied on a supposed mandatory end-use verification requirement for benzene, toluene and xylene, as the wording was treated as consistent with the earlier notification and did not justify proof of actual end use on the facts stated. The Department also could not depart from its earlier acceptance of the same exemption position where there was no change in facts, law, manufacture, or tariff position. The settled departmental view and prior grant of benefit supported continuance of the exemption, and the demand and denial of benefit were unsustainable. Case-Laws Central Excise Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84486