https://www.taxtmi.com/caselaws?id=98906 Benefit of Notification No. 1/93-C.E. was held to remain available for computing duty on the appellants' clearances for 1994-95, and non-maintenance of records or failure to observe excise formalities did not by itself justify denial of the exemption. The duty was required to be recomputed on a cum-duty basis, and even where removals were treated as clandestine, the exemption benefit had to be extended if otherwise applicable. The job work was to be treated in accordance with law as the appellants' own manufacture and clearances. The matter was remitted to the Assistant Commissioner for fresh decision after personal hearing. en-us Mon, 10 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 15:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98906 Benefit of Notification No. 1/93-C.E. was held to remain available for computing duty on the appellants' clearances for 1994-95, and non-maintenance of records or failure to observe excise formalities did not by itself justify denial of the exemption. The duty was required to be recomputed on a cum-duty basis, and even where removals were treated as clandestine, the exemption benefit had to be extended if otherwise applicable. The job work was to be treated in accordance with law as the appellants' own manufacture and clearances. The matter was remitted to the Assistant Commissioner for fresh decision after personal hearing. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98906