https://www.taxtmi.com/caselaws?id=336405 Exemption for clearances to a 100% EOU was denied because the manufacturer failed to satisfy the conditions in the exemption notification, including registration, prescribed excise procedure, and return filing. The Tribunal accepted that exemption notifications require strict compliance with their stated conditions, and non-observance cannot be treated as a mere technical lapse. On that basis, the claim to exemption was held unsustainable and the denial of benefit was upheld. en-us Tue, 04 Oct 2016 00:00:00 +0530 Fri, 02 Feb 2018 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336405 Exemption for clearances to a 100% EOU was denied because the manufacturer failed to satisfy the conditions in the exemption notification, including registration, prescribed excise procedure, and return filing. The Tribunal accepted that exemption notifications require strict compliance with their stated conditions, and non-observance cannot be treated as a mere technical lapse. On that basis, the claim to exemption was held unsustainable and the denial of benefit was upheld. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336405