https://www.taxtmi.com/caselaws?id=119176 An exemption notification for naphtha supplied to a power plant was held to remain applicable where the supplier company had only changed its name and its constitution was unchanged. Because the unit was already covered by the notification, and the business had not been sold or leased to another entity, denial of the benefit solely on the basis of the name change was treated as a procedural objection that could not defeat the substantive exemption. The prior dropping of demand for an earlier period also strengthened the prima facie case, supporting unconditional stay, full waiver of pre-deposit, and protection from recovery during the appeals. en-us Thu, 04 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119176 An exemption notification for naphtha supplied to a power plant was held to remain applicable where the supplier company had only changed its name and its constitution was unchanged. Because the unit was already covered by the notification, and the business had not been sold or leased to another entity, denial of the benefit solely on the basis of the name change was treated as a procedural objection that could not defeat the substantive exemption. The prior dropping of demand for an earlier period also strengthened the prima facie case, supporting unconditional stay, full waiver of pre-deposit, and protection from recovery during the appeals. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119176