https://www.taxtmi.com/caselaws?id=40946 A statutory excise concession conditioned on formal permission could not be denied for the period between the application and the grant of permission where the applicant had substantially complied with the prescribed procedure and maintained the necessary records. The authority's delay in disposing of the application could not be used to defeat the benefit for the intervening period, because the exemption was capable of being computed from the existing records and administrative laches could not be rewarded. The exemption was therefore available from 21 July 1967 to 31 August 1967, and the refusal for that period was unsustainable. en-us Wed, 01 Apr 1981 00:00:00 +0530 Tue, 18 May 2010 12:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40946 A statutory excise concession conditioned on formal permission could not be denied for the period between the application and the grant of permission where the applicant had substantially complied with the prescribed procedure and maintained the necessary records. The authority's delay in disposing of the application could not be used to defeat the benefit for the intervening period, because the exemption was capable of being computed from the existing records and administrative laches could not be rewarded. The exemption was therefore available from 21 July 1967 to 31 August 1967, and the refusal for that period was unsustainable. Case-Laws Central Excise Wed, 01 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40946