https://www.taxtmi.com/caselaws?id=413082 The exemption notifications allowed a manufacturer to opt out of the prescribed table rate and seek fixation of a special rate on actual value addition. In the circumstances of prolonged litigation and interim orders, the Court treated the application as having arisen only after the Supreme Court's final decision and found it was filed within a reasonable time thereafter. The 30 September stipulation was read as a procedural measure, not an absolute bar, and the department's earlier agreement to consider the request weighed against a limitation objection. The rejection for delay was not sustained, and the Principal Commissioner was directed to decide the application on merits. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 18 Apr 2022 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413082 The exemption notifications allowed a manufacturer to opt out of the prescribed table rate and seek fixation of a special rate on actual value addition. In the circumstances of prolonged litigation and interim orders, the Court treated the application as having arisen only after the Supreme Court's final decision and found it was filed within a reasonable time thereafter. The 30 September stipulation was read as a procedural measure, not an absolute bar, and the department's earlier agreement to consider the request weighed against a limitation objection. The rejection for delay was not sustained, and the Principal Commissioner was directed to decide the application on merits. Case-Laws Central Excise Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413082