https://www.taxtmi.com/caselaws?id=108458 The Tribunal held that the benefit of Notification No. 305/79-C.E. was not available to the Appellants as they did not fulfill the condition of manufacturing Caprolactum from duty paid Benzene. The Tribunal emphasized that exemption conditions must be fully satisfied. The duty demand was upheld, but penalty and interest were set aside due to procedural reasons and statutory provisions. en-us Thu, 27 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 16:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108458 The Tribunal held that the benefit of Notification No. 305/79-C.E. was not available to the Appellants as they did not fulfill the condition of manufacturing Caprolactum from duty paid Benzene. The Tribunal emphasized that exemption conditions must be fully satisfied. The duty demand was upheld, but penalty and interest were set aside due to procedural reasons and statutory provisions. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108458