https://www.taxtmi.com/caselaws?id=107865 An exemption under Notification No. 5/94-C.E. could not be denied solely because a revised classification list was not filed, where the exemption claim had already been disclosed in the original classification list and that list had been approved. The procedural omission was held insufficient to justify refusal of the benefit when the substantive claim was on record and accepted by the competent authority. The exemption benefit was therefore restored in favour of the assessee, and the appeals succeeded. en-us Thu, 05 Jun 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107865 An exemption under Notification No. 5/94-C.E. could not be denied solely because a revised classification list was not filed, where the exemption claim had already been disclosed in the original classification list and that list had been approved. The procedural omission was held insufficient to justify refusal of the benefit when the substantive claim was on record and accepted by the competent authority. The exemption benefit was therefore restored in favour of the assessee, and the appeals succeeded. Case-Laws Central Excise Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107865