https://www.taxtmi.com/caselaws?id=117132 Exemption from excise duty on bulk drugs under Chapters 28 and 29 continued to apply after the earlier notification was rescinded, and the benefit remained available up to 8 February 1995 under the continuing concessional notification. For the later period up to 26 March 1995, the exemption could not be denied merely because the classification list was filed belatedly, as the later notification did not make prior filing a condition for the benefit. The demand and penalty were held unsustainable for the disputed period, and the exemption benefit was sustained. en-us Thu, 27 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117132 Exemption from excise duty on bulk drugs under Chapters 28 and 29 continued to apply after the earlier notification was rescinded, and the benefit remained available up to 8 February 1995 under the continuing concessional notification. For the later period up to 26 March 1995, the exemption could not be denied merely because the classification list was filed belatedly, as the later notification did not make prior filing a condition for the benefit. The demand and penalty were held unsustainable for the disputed period, and the exemption benefit was sustained. Case-Laws Central Excise Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117132