https://www.taxtmi.com/caselaws?id=88496 Non-compliance with a trade notice issued under Rule 233 of the Central Excise Rules, 1944, relating to intimation before melting scrap, was treated as a procedural lapse rather than a substantive condition of exemption. Where the admitted facts showed that the scrap had in fact been melted and the dispute concerned only the manner of intimation and supervision, the procedural omission was held insufficient to deny the benefit claimed. The stricter precedent on exemption conditions was distinguished, and the earlier identical-facts Tribunal view was followed. en-us Fri, 26 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88496 Non-compliance with a trade notice issued under Rule 233 of the Central Excise Rules, 1944, relating to intimation before melting scrap, was treated as a procedural lapse rather than a substantive condition of exemption. Where the admitted facts showed that the scrap had in fact been melted and the dispute concerned only the manner of intimation and supervision, the procedural omission was held insufficient to deny the benefit claimed. The stricter precedent on exemption conditions was distinguished, and the earlier identical-facts Tribunal view was followed. Case-Laws Central Excise Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88496