https://www.taxtmi.com/caselaws?id=446484 Compliance with the excise exemption scheme for duty-free procurement of packing materials used in export manufacture entitled the assessee to Notification No. 43/2001-CE (N.T.); the benefit could not be denied merely because Revenue alleged a separate breach of a customs notification condition under advance authorisation. The tribunal treated the two regimes as distinct and held that any violation had to be addressed within the notification whose condition was breached. On that basis, the demand and penalty were set aside, and the domestic duty-free procurement of packing materials was upheld as lawful. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 03 May 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446484 Compliance with the excise exemption scheme for duty-free procurement of packing materials used in export manufacture entitled the assessee to Notification No. 43/2001-CE (N.T.); the benefit could not be denied merely because Revenue alleged a separate breach of a customs notification condition under advance authorisation. The tribunal treated the two regimes as distinct and held that any violation had to be addressed within the notification whose condition was breached. On that basis, the demand and penalty were set aside, and the domestic duty-free procurement of packing materials was upheld as lawful. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446484