https://www.taxtmi.com/caselaws?id=207171 A concessional duty benefit under Notification No. 2/95-CE was considered available for DTA clearances where the clearances remained within the quantities authorised by the Development Commissioner and within the applicable policy limits. Delay or absence of prior permission was treated as a procedural lapse that did not defeat substantive entitlement under the scheme. For wool waste and scrap, clearances within the 5% limit under the EXIM policy did not require prior approval. The alleged short payment also failed because the duty paid under the notification was higher than the duty otherwise leviable, so the duty demand and penalty were not sustainable. en-us Wed, 09 Feb 2011 00:00:00 +0530 Mon, 27 Aug 2012 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207171 A concessional duty benefit under Notification No. 2/95-CE was considered available for DTA clearances where the clearances remained within the quantities authorised by the Development Commissioner and within the applicable policy limits. Delay or absence of prior permission was treated as a procedural lapse that did not defeat substantive entitlement under the scheme. For wool waste and scrap, clearances within the 5% limit under the EXIM policy did not require prior approval. The alleged short payment also failed because the duty paid under the notification was higher than the duty otherwise leviable, so the duty demand and penalty were not sustainable. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207171