https://www.taxtmi.com/caselaws?id=190348 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to claim exemption under Section 35G of the Central Excise Act, 1944. Despite non-compliance with certain circular requirements, the court found that the assessee had substantively complied with the conditions for exemption. The appeal by the Central Excise Department was dismissed, confirming the assessee's right to exemption for clearances made to merchant exporters for packing export goods. en-us Tue, 21 Aug 2012 00:00:00 +0530 Mon, 13 Feb 2017 13:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190348 The High Court upheld the Tribunal's decision, affirming the assessee's entitlement to claim exemption under Section 35G of the Central Excise Act, 1944. Despite non-compliance with certain circular requirements, the court found that the assessee had substantively complied with the conditions for exemption. The appeal by the Central Excise Department was dismissed, confirming the assessee's right to exemption for clearances made to merchant exporters for packing export goods. Case-Laws Central Excise Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190348