https://www.taxtmi.com/caselaws?id=210548 Concessional duty on Domestic Tariff Area clearances could not be denied merely because the Development Commissioner's authorisation was issued after the clearances, as the permission was treated as effective from the date entitlement accrued and the delay in issuing the letter did not affect substantive eligibility. The Revenue's objection regarding alleged job work for domestic units also failed, because no finding had been recorded on that aspect by the adjudicating authority or the Commissioner (Appeals), leaving no basis for interference. The Revenue's appeal was accordingly rejected and the relief granted to the respondent was maintained. en-us Tue, 23 Aug 2011 00:00:00 +0530 Mon, 27 Aug 2012 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210548 Concessional duty on Domestic Tariff Area clearances could not be denied merely because the Development Commissioner's authorisation was issued after the clearances, as the permission was treated as effective from the date entitlement accrued and the delay in issuing the letter did not affect substantive eligibility. The Revenue's objection regarding alleged job work for domestic units also failed, because no finding had been recorded on that aspect by the adjudicating authority or the Commissioner (Appeals), leaving no basis for interference. The Revenue's appeal was accordingly rejected and the relief granted to the respondent was maintained. Case-Laws Central Excise Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210548