https://www.taxtmi.com/caselaws?id=3547 Cleared cushion compound treated as semi-finished goods under the exempting scheme in Notification No. 214/86 was not required to be included in the aggregate value of clearances for small scale exemption. The stated analysis applies the principle that substantive compliance with exemption conditions prevails over procedural lapses, so the procedural omission did not defeat the exemption. Once those clearances were excluded, the aggregate value remained below the exemption threshold, leaving no basis for duty demand, interest, or penalties. The alleged abetment against the other appellant also could not survive because the underlying evasion was not established. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3547 Cleared cushion compound treated as semi-finished goods under the exempting scheme in Notification No. 214/86 was not required to be included in the aggregate value of clearances for small scale exemption. The stated analysis applies the principle that substantive compliance with exemption conditions prevails over procedural lapses, so the procedural omission did not defeat the exemption. Once those clearances were excluded, the aggregate value remained below the exemption threshold, leaving no basis for duty demand, interest, or penalties. The alleged abetment against the other appellant also could not survive because the underlying evasion was not established. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3547