https://www.taxtmi.com/caselaws?id=385339 A 100% EOU's clearance of spent salt and spent acid under Notification No. 23/2003-CE depended on whether status holder status was established, because that status could make prior permission from the Development Commissioner unnecessary. The Tribunal noted that the lower appellate authority had rejected the exemption claim for lack of evidence of status holder status, but required the assessee to be given an opportunity to produce such evidence. If status holder status is proved, non-intimation or absence of permission would amount only to a procedural lapse, and the exemption could still be examined. The matter was remanded for reconsideration on that basis. en-us Wed, 13 Mar 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385339 A 100% EOU's clearance of spent salt and spent acid under Notification No. 23/2003-CE depended on whether status holder status was established, because that status could make prior permission from the Development Commissioner unnecessary. The Tribunal noted that the lower appellate authority had rejected the exemption claim for lack of evidence of status holder status, but required the assessee to be given an opportunity to produce such evidence. If status holder status is proved, non-intimation or absence of permission would amount only to a procedural lapse, and the exemption could still be examined. The matter was remanded for reconsideration on that basis. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385339