https://www.taxtmi.com/caselaws?id=89698 Concessional duty on package tea under Notification No. 193/86-C.E. could not be denied merely because, for the period up to 2-7-1988, clearances were covered by a single gate pass rather than separate gate passes. The substantive condition was that duty had already been paid on the black tea used in manufacture, and the record indicated duty payment on both black tea and package tea. The objection concerned only the documentation procedure, which was treated as a technical lapse and not a failure of the exemption condition. The benefit was therefore allowed subject to verification of the duty-payment chart. en-us Fri, 29 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89698 Concessional duty on package tea under Notification No. 193/86-C.E. could not be denied merely because, for the period up to 2-7-1988, clearances were covered by a single gate pass rather than separate gate passes. The substantive condition was that duty had already been paid on the black tea used in manufacture, and the record indicated duty payment on both black tea and package tea. The objection concerned only the documentation procedure, which was treated as a technical lapse and not a failure of the exemption condition. The benefit was therefore allowed subject to verification of the duty-payment chart. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89698