https://www.taxtmi.com/caselaws?id=166802 Substantive entitlement to exemption or concessional treatment prevailed over a short, technical lapse in licensing and Chapter X procedure. The goods were otherwise eligible for relief under the relevant exemption notifications, the procedural requirements were substantially met, and the assessee took immediate steps to regularise the position during a tariff restructuring. As there was no loss of revenue, the procedural non-compliance was treated as technical and insufficient to sustain the duty demand. Relief was therefore granted in favour of the assessee. en-us Thu, 01 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 15:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166802 Substantive entitlement to exemption or concessional treatment prevailed over a short, technical lapse in licensing and Chapter X procedure. The goods were otherwise eligible for relief under the relevant exemption notifications, the procedural requirements were substantially met, and the assessee took immediate steps to regularise the position during a tariff restructuring. As there was no loss of revenue, the procedural non-compliance was treated as technical and insufficient to sustain the duty demand. Relief was therefore granted in favour of the assessee. Case-Laws Central Excise Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166802