https://www.taxtmi.com/caselaws?id=412701 An excise exemption notification was read as giving manufacturers a substantive option to seek fixation of a special rate based on actual value addition, rather than being confined to the tariff rate. The time stipulation for filing such an application was treated as procedural, not an absolute bar, in the peculiar facts where the occasion to seek fixation had effectively arisen only later and the matter had earlier been understood to require consideration on merits. The article also notes that rejection solely on limitation would be inconsistent with constructive res judicata. The claim was therefore directed to be reconsidered on its 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 An excise exemption notification was read as giving manufacturers a substantive option to seek fixation of a special rate based on actual value addition, rather than being confined to the tariff rate. The time stipulation for filing such an application was treated as procedural, not an absolute bar, in the peculiar facts where the occasion to seek fixation had effectively arisen only later and the matter had earlier been understood to require consideration on merits. The article also notes that rejection solely on limitation would be inconsistent with constructive res judicata. The claim was therefore directed to be reconsidered on its merits. Case-Laws Central Excise Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412701