https://www.taxtmi.com/caselaws?id=264476 A valid classification declaration claiming concessional excise duty under Notification No. 9/98-CE was not rendered ineffective merely because the assessee later paid duty at the full rate after filing the declaration under Rule 173B. In the absence of any legal basis to treat the declaration as withdrawn or superseded, no presumption could be drawn against the claimed notification benefit. The Department's objection therefore failed, and the concessional rate of duty was sustained. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264476 A valid classification declaration claiming concessional excise duty under Notification No. 9/98-CE was not rendered ineffective merely because the assessee later paid duty at the full rate after filing the declaration under Rule 173B. In the absence of any legal basis to treat the declaration as withdrawn or superseded, no presumption could be drawn against the claimed notification benefit. The Department's objection therefore failed, and the concessional rate of duty was sustained. Case-Laws Central Excise Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264476