https://www.taxtmi.com/caselaws?id=42810 Concessional excise duty on white printing paper supplied for educational purposes could not be denied merely because gate-passes described removals as "to self" when allotment letters, invoices and delivery orders suggested actual despatch to allottees. The gate-pass entry was not treated as a conclusive or irrebuttable admission, and the manufacturer was allowed to explain it with supporting records. The principles of estoppel and approbate and reprobate were held inapplicable on these facts. The impugned orders were set aside and the matter was remitted for fresh adjudication on the full material. en-us Tue, 11 Oct 1988 00:00:00 +0530 Mon, 14 Jun 2010 13:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42810 Concessional excise duty on white printing paper supplied for educational purposes could not be denied merely because gate-passes described removals as "to self" when allotment letters, invoices and delivery orders suggested actual despatch to allottees. The gate-pass entry was not treated as a conclusive or irrebuttable admission, and the manufacturer was allowed to explain it with supporting records. The principles of estoppel and approbate and reprobate were held inapplicable on these facts. The impugned orders were set aside and the matter was remitted for fresh adjudication on the full material. Case-Laws Central Excise Tue, 11 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42810