https://www.taxtmi.com/caselaws?id=121933 Purely procedural non-compliance in job-work clearances of spent catalyst may be regularised where the movement of goods and recovery of platinum metal are otherwise established. On the stated facts, delivery challans were used though not in the regular Rule 57F(4) form, but the clearances were treated as compliant with that rule, and the duty demand and penalty were set aside. The note also records that a Revenue challenge on classification under Chapter 71 did not revive the demand, although the finding on excisability was not sustained in Revenue's favour. en-us Wed, 27 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121933 Purely procedural non-compliance in job-work clearances of spent catalyst may be regularised where the movement of goods and recovery of platinum metal are otherwise established. On the stated facts, delivery challans were used though not in the regular Rule 57F(4) form, but the clearances were treated as compliant with that rule, and the duty demand and penalty were set aside. The note also records that a Revenue challenge on classification under Chapter 71 did not revive the demand, although the finding on excisability was not sustained in Revenue's favour. Case-Laws Central Excise Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121933