https://www.taxtmi.com/caselaws?id=88273 Failure to satisfy the conditions of Notification No. 245/83 meant the exemption could not be selectively claimed for some clearances while denied for others. The condition required the assessee to claim the benefit for all medicines cleared, and partial availing amounted to breach of the notification. In that situation, the proper legal consequence was denial of the exemption altogether, with duty payable on the assessable value under Section 4 of the Central Excise Act, 1944. The department could not demand duty on a reverse basis only for the clearances where exemption was not claimed. en-us Fri, 12 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88273 Failure to satisfy the conditions of Notification No. 245/83 meant the exemption could not be selectively claimed for some clearances while denied for others. The condition required the assessee to claim the benefit for all medicines cleared, and partial availing amounted to breach of the notification. In that situation, the proper legal consequence was denial of the exemption altogether, with duty payable on the assessable value under Section 4 of the Central Excise Act, 1944. The department could not demand duty on a reverse basis only for the clearances where exemption was not claimed. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88273