https://www.taxtmi.com/caselaws?id=286526 Procedural irregularities in excise registration did not justify denial of exemption under Notification No. 32/99-C.E. where the new unit was set up after the earlier unit had ceased, had obtained registration, commenced manufacturing, and was physically verified as eligible. The absence of surrender or amendment of the earlier unit's registration was treated as a procedural defect only, not a substantive ground to refuse the benefit. On that basis, the notification exemption remained available and the Revenue's challenge failed. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 03 Mar 2020 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286526 Procedural irregularities in excise registration did not justify denial of exemption under Notification No. 32/99-C.E. where the new unit was set up after the earlier unit had ceased, had obtained registration, commenced manufacturing, and was physically verified as eligible. The absence of surrender or amendment of the earlier unit's registration was treated as a procedural defect only, not a substantive ground to refuse the benefit. On that basis, the notification exemption remained available and the Revenue's challenge failed. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286526