https://www.taxtmi.com/caselaws?id=112947 Payment of duty on the first slab of clearances did not, by itself, forfeit eligibility for the concessional benefit under Notification No. 75/87 for later clearances. The text states that goods were cleared on full duty up to the first slab while the classification list was pending approval, and the next slab was then cleared at the concessional rate. The objection that earlier duty payment disentitled the assessee from the notification was rejected because exemption could not be denied solely on that basis, and the conduct did not amount to non-compliance warranting tariff rate on all clearances. en-us Tue, 16 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112947 Payment of duty on the first slab of clearances did not, by itself, forfeit eligibility for the concessional benefit under Notification No. 75/87 for later clearances. The text states that goods were cleared on full duty up to the first slab while the classification list was pending approval, and the next slab was then cleared at the concessional rate. The objection that earlier duty payment disentitled the assessee from the notification was rejected because exemption could not be denied solely on that basis, and the conduct did not amount to non-compliance warranting tariff rate on all clearances. Case-Laws Central Excise Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112947