https://www.taxtmi.com/caselaws?id=258929 Concessional benefit under Notification No. 23/2003-CE could not be denied merely because the assessee had not obtained a separate permission for DTA sale of the by-product Hydrochloric Acid, where the letter of permission already covered that by-product and the governing circular did not require a separate authorisation. The exemption remained subject to compliance with the other notification and policy conditions, including the DTA ceiling and positive NFE requirement, which had to be verified by the adjudicating authority. The matter was therefore remanded for examination of those remaining conditions. en-us Thu, 08 Jan 2015 00:00:00 +0530 Mon, 12 Oct 2015 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258929 Concessional benefit under Notification No. 23/2003-CE could not be denied merely because the assessee had not obtained a separate permission for DTA sale of the by-product Hydrochloric Acid, where the letter of permission already covered that by-product and the governing circular did not require a separate authorisation. The exemption remained subject to compliance with the other notification and policy conditions, including the DTA ceiling and positive NFE requirement, which had to be verified by the adjudicating authority. The matter was therefore remanded for examination of those remaining conditions. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258929