https://www.taxtmi.com/caselaws?id=166906 Concessional excise duty under an exemption notification was unavailable where furnace oil was cleared before compliance with the prescribed Chapter X procedure. The tribunal treated Rule 192, the C.T. 2 certificate, security, and departmental satisfaction as substantive conditions for prior authorisation, not mere formalities, and held that actual use or later accountal could not cure non-compliance at the time of removal. Because the purchaser was not duly authorised when clearance took place, the assessee was not entitled to the concessional rate or refund for the disputed period. en-us Sat, 21 Jan 1984 00:00:00 +0530 Tue, 11 Nov 2014 18:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166906 Concessional excise duty under an exemption notification was unavailable where furnace oil was cleared before compliance with the prescribed Chapter X procedure. The tribunal treated Rule 192, the C.T. 2 certificate, security, and departmental satisfaction as substantive conditions for prior authorisation, not mere formalities, and held that actual use or later accountal could not cure non-compliance at the time of removal. Because the purchaser was not duly authorised when clearance took place, the assessee was not entitled to the concessional rate or refund for the disputed period. Case-Laws Central Excise Sat, 21 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166906