https://www.taxtmi.com/caselaws?id=46186 Exemption under Notification No. 144/65-C.E. was conditional on compliance with the procedure in Rule 56A of the Central Excise Rules, 1944, because the proviso inserted from 01.08.1980 made that procedure mandatory. An assessee had to apply to the Collector and follow the prescribed steps before availing the benefit, and prior payment of duty under Section 3 of the Customs Tariff Act, 1975 did not dispense with that requirement. In the absence of any such application or compliance, the exemption was not admissible and the benefit of the notification could not be claimed. en-us Thu, 22 Nov 2001 00:00:00 +0530 Fri, 16 Jul 2010 13:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46186 Exemption under Notification No. 144/65-C.E. was conditional on compliance with the procedure in Rule 56A of the Central Excise Rules, 1944, because the proviso inserted from 01.08.1980 made that procedure mandatory. An assessee had to apply to the Collector and follow the prescribed steps before availing the benefit, and prior payment of duty under Section 3 of the Customs Tariff Act, 1975 did not dispense with that requirement. In the absence of any such application or compliance, the exemption was not admissible and the benefit of the notification could not be claimed. Case-Laws Customs Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46186