https://www.taxtmi.com/caselaws?id=97021 A conditional exemption under Notification No. 28/95 could not be refused merely because duty on the input yarn was paid belatedly, where later invoices and challan evidence suggested the payment related to the relevant clearances; the factual linkage required verification, so the matter was remanded for that limited purpose and the benefit was to follow if the condition was proved. An admitted compliance lapse justified retention of penalty, but only on a reduced basis, so the penalty was cut to a token amount and the balance was set aside. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97021 A conditional exemption under Notification No. 28/95 could not be refused merely because duty on the input yarn was paid belatedly, where later invoices and challan evidence suggested the payment related to the relevant clearances; the factual linkage required verification, so the matter was remanded for that limited purpose and the benefit was to follow if the condition was proved. An admitted compliance lapse justified retention of penalty, but only on a reduced basis, so the penalty was cut to a token amount and the balance was set aside. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97021