https://www.taxtmi.com/caselaws?id=35445 An exemption or concessional duty notification cannot be denied merely because registration was obtained later when the notification does not make registration a condition, the assessee had already disclosed the manufacturing activity, and the record showed bona fide conduct. In this matter, the appellant had filed the relevant declaration for unbranded chewing tobacco, sought clarification on the new levy, obtained registration after departmental visit, and paid duty at the applicable concessional rate. On that basis, denial of notification benefit was found unwarranted, and the demand beyond the duty already paid, along with penalties on the firm and proprietor, was set aside. en-us Fri, 01 May 2009 00:00:00 +0530 Sat, 06 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35445 An exemption or concessional duty notification cannot be denied merely because registration was obtained later when the notification does not make registration a condition, the assessee had already disclosed the manufacturing activity, and the record showed bona fide conduct. In this matter, the appellant had filed the relevant declaration for unbranded chewing tobacco, sought clarification on the new levy, obtained registration after departmental visit, and paid duty at the applicable concessional rate. On that basis, denial of notification benefit was found unwarranted, and the demand beyond the duty already paid, along with penalties on the firm and proprietor, was set aside. Case-Laws Central Excise Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35445