https://www.taxtmi.com/caselaws?id=95021 Exemption notifications under Chapter X remained conditional on compliance with the prescribed procedure, but where an assessee disclosed carbon black feedstock in its L-6 licence application under Rule 192 and the department granted the licence on that basis, raw naphtha could not later be treated as having been used contrary to the stated purpose. On those facts, the precondition for invoking Rule 196 was not met, so the duty demand was not sustainable and the penalty also could not stand. en-us Fri, 27 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95021 Exemption notifications under Chapter X remained conditional on compliance with the prescribed procedure, but where an assessee disclosed carbon black feedstock in its L-6 licence application under Rule 192 and the department granted the licence on that basis, raw naphtha could not later be treated as having been used contrary to the stated purpose. On those facts, the precondition for invoking Rule 196 was not met, so the duty demand was not sustainable and the penalty also could not stand. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95021