https://www.taxtmi.com/caselaws?id=50062 An exemption under Notification No. 48/94-C.E. was denied because clearance of printed circuit boards to the assessee's central store did not comply with the prescribed Chapter X procedure, and the procedural condition was held mandatory rather than subject to substantial compliance. The duty demand was therefore upheld. The extended period of limitation was applied because the non-observance of Chapter X procedure was not disclosed in declarations or returns. However, penalty and interest provisions under Sections 11AB and 11AC were held inapplicable to clearances made before their insertion, so relief was granted for the pre-insertion period and the post-insertion period was remanded for fresh consideration. en-us Fri, 01 Dec 2000 00:00:00 +0530 Wed, 21 Oct 2020 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50062 An exemption under Notification No. 48/94-C.E. was denied because clearance of printed circuit boards to the assessee's central store did not comply with the prescribed Chapter X procedure, and the procedural condition was held mandatory rather than subject to substantial compliance. The duty demand was therefore upheld. The extended period of limitation was applied because the non-observance of Chapter X procedure was not disclosed in declarations or returns. However, penalty and interest provisions under Sections 11AB and 11AC were held inapplicable to clearances made before their insertion, so relief was granted for the pre-insertion period and the post-insertion period was remanded for fresh consideration. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50062