https://www.taxtmi.com/caselaws?id=176517 Exemption notifications for job-work clearances were treated as substantive instruments whose conditions had to be strictly satisfied, because the requirements were designed to ensure the intended duty incidence and use of goods. The doctrine of substantial compliance was not applied to excuse non-fulfilment of mandatory prerequisites, so failure to meet those conditions disentitled the claim to exemption at the stay stage. For the pending appeals, a prima facie review of liability, including some demands within limitation and unsupported hardship claims, led to a substantial but partial pre-deposit, with interim protection granted for the balance, interest, and penalties subject to compliance. en-us Thu, 29 Jan 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176517 Exemption notifications for job-work clearances were treated as substantive instruments whose conditions had to be strictly satisfied, because the requirements were designed to ensure the intended duty incidence and use of goods. The doctrine of substantial compliance was not applied to excuse non-fulfilment of mandatory prerequisites, so failure to meet those conditions disentitled the claim to exemption at the stay stage. For the pending appeals, a prima facie review of liability, including some demands within limitation and unsupported hardship claims, led to a substantial but partial pre-deposit, with interim protection granted for the balance, interest, and penalties subject to compliance. Case-Laws Central Excise Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176517