https://www.taxtmi.com/caselaws?id=217154 Aluminium circles cleared at an intermediate stage were treated as prima facie eligible for the benefit of Notification No. 34/2001-C.E., where the assessee acted under a bona fide belief that no duty was payable and departmental officers had directed payment under the notification. Although the notification required an application to the jurisdictional Superintendent, the procedure itself allowed the Assistant Commissioner or Deputy Commissioner to permit availment even without strict compliance. On that basis, the Tribunal held that the benefit should not be denied merely for procedural non-compliance and allowed unconditional stay. en-us Fri, 09 Sep 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217154 Aluminium circles cleared at an intermediate stage were treated as prima facie eligible for the benefit of Notification No. 34/2001-C.E., where the assessee acted under a bona fide belief that no duty was payable and departmental officers had directed payment under the notification. Although the notification required an application to the jurisdictional Superintendent, the procedure itself allowed the Assistant Commissioner or Deputy Commissioner to permit availment even without strict compliance. On that basis, the Tribunal held that the benefit should not be denied merely for procedural non-compliance and allowed unconditional stay. Case-Laws Central Excise Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217154