https://www.taxtmi.com/caselaws?id=40687 Exemption under the excise scheme was not self-operative on publication of the notification. The benefit could be availed only after filing the application required under Rule 56A of the Central Excise Rules, 1944 and obtaining permission from the proper officer. The notification's commencement date did not create an automatic or absolute right to claim exemption for goods without compliance with that procedure. The operative effect was that exemption depended on adherence to the prescribed application and approval process, and permission could be restricted to the date of application. en-us Tue, 26 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 13:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40687 Exemption under the excise scheme was not self-operative on publication of the notification. The benefit could be availed only after filing the application required under Rule 56A of the Central Excise Rules, 1944 and obtaining permission from the proper officer. The notification's commencement date did not create an automatic or absolute right to claim exemption for goods without compliance with that procedure. The operative effect was that exemption depended on adherence to the prescribed application and approval process, and permission could be restricted to the date of application. Case-Laws Central Excise Tue, 26 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40687