https://www.taxtmi.com/caselaws?id=43705 An exemption under Notification No. 25/70 applied only if every condition was satisfied in full. The authorities were entitled to examine whether the product was in fact a mixed fertiliser made from fertilisers on which duty had already been paid, and the remand order did not finally decide that all notification requirements were met; exemption was therefore denied because the product did not satisfy the conditions. The Assistant Collector also had jurisdiction to revise the earlier grant of exemption after remand, since the order could be corrected if contrary to law, notice had been issued, and the governing rule permitted modification of duty where valid reasons existed. The principle of functus officio did not bar the correction. en-us Thu, 20 Jan 1994 00:00:00 +0530 Tue, 15 Jul 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43705 An exemption under Notification No. 25/70 applied only if every condition was satisfied in full. The authorities were entitled to examine whether the product was in fact a mixed fertiliser made from fertilisers on which duty had already been paid, and the remand order did not finally decide that all notification requirements were met; exemption was therefore denied because the product did not satisfy the conditions. The Assistant Collector also had jurisdiction to revise the earlier grant of exemption after remand, since the order could be corrected if contrary to law, notice had been issued, and the governing rule permitted modification of duty where valid reasons existed. The principle of functus officio did not bar the correction. Case-Laws Central Excise Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43705