https://www.taxtmi.com/caselaws?id=412701 Excise exemption notifications conferred a substantive option on manufacturers to seek fixation of a special rate based on actual value addition, rather than proceed under the prescribed tariff-rate table. This option formed part of the exemption entitlement and was not merely a departmental concession. The filing deadline for a special-rate application operated as a procedural mechanism and did not bar the claim in the particular circumstances, because the need to seek fixation effectively arose only after the Supreme Court's final decision and an earlier agreed order contemplated merits-based consideration. Rejecting the application solely as time-barred would also conflict with constructive res judicata. The application required fresh determination on merits. en-us Mon, 20 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412701 Excise exemption notifications conferred a substantive option on manufacturers to seek fixation of a special rate based on actual value addition, rather than proceed under the prescribed tariff-rate table. This option formed part of the exemption entitlement and was not merely a departmental concession. The filing deadline for a special-rate application operated as a procedural mechanism and did not bar the claim in the particular circumstances, because the need to seek fixation effectively arose only after the Supreme Court's final decision and an earlier agreed order contemplated merits-based consideration. Rejecting the application solely as time-barred would also conflict with constructive res judicata. The application required fresh determination on merits. Case-Laws Central Excise Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412701