https://www.taxtmi.com/caselaws?id=165775 Goods manufactured while an exemption notification was still in force remained eligible for that benefit even though clearance occurred after the notification was withdrawn, where the delay in removal resulted from insistence on a fresh classification list. The operative consideration was that the exemption was sought before rescission and the denial rested only on the date of clearance and the procedural requirement. In these circumstances, the petitioners were not to be deprived of the exemption on a purely formal ground, and the revision application was allowed with consequential relief. en-us Wed, 07 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 18:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165775 Goods manufactured while an exemption notification was still in force remained eligible for that benefit even though clearance occurred after the notification was withdrawn, where the delay in removal resulted from insistence on a fresh classification list. The operative consideration was that the exemption was sought before rescission and the denial rested only on the date of clearance and the procedural requirement. In these circumstances, the petitioners were not to be deprived of the exemption on a purely formal ground, and the revision application was allowed with consequential relief. Case-Laws Central Excise Wed, 07 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165775