https://www.taxtmi.com/caselaws?id=211549 Exemption under Notification No. 121/94-C.E. for captive consumption was unavailable because the assessee did not strictly satisfy the notification's essential conditions and the Chapter X procedure under the Central Excise Rules, 1944. Registration, declarations, bonds and CT-2 certification were treated as substantive prerequisites of the duty-free removal scheme, not mere procedural formalities. The doctrine of substantial compliance could not cure non-fulfilment of these mandatory requirements, so the denial of exemption and the resulting demand were sustained. en-us Thu, 07 Apr 2011 00:00:00 +0530 Fri, 23 Mar 2012 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211549 Exemption under Notification No. 121/94-C.E. for captive consumption was unavailable because the assessee did not strictly satisfy the notification's essential conditions and the Chapter X procedure under the Central Excise Rules, 1944. Registration, declarations, bonds and CT-2 certification were treated as substantive prerequisites of the duty-free removal scheme, not mere procedural formalities. The doctrine of substantial compliance could not cure non-fulfilment of these mandatory requirements, so the denial of exemption and the resulting demand were sustained. Case-Laws Central Excise Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211549