https://www.taxtmi.com/caselaws?id=124544 Exemption under Notification No. 121/94-C.E. could not be denied solely for non-observance of Chapter X procedure where eligibility to the notification had already been accepted and the department itself had prevented compliance during the relevant period. The goods were received by the other unit and the duty had been taken as credit, making the transaction revenue neutral and leaving no substantive benefit from any alleged undervaluation. On that basis, procedural non-compliance was held insufficient to defeat the exemption claim, and the demand could not be sustained. en-us Mon, 28 Jan 2008 00:00:00 +0530 Mon, 01 Oct 2012 16:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124544 Exemption under Notification No. 121/94-C.E. could not be denied solely for non-observance of Chapter X procedure where eligibility to the notification had already been accepted and the department itself had prevented compliance during the relevant period. The goods were received by the other unit and the duty had been taken as credit, making the transaction revenue neutral and leaving no substantive benefit from any alleged undervaluation. On that basis, procedural non-compliance was held insufficient to defeat the exemption claim, and the demand could not be sustained. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124544