https://www.taxtmi.com/caselaws?id=51447 Conditional excise exemption under Notification No. 175/86 depends on strict compliance with the proviso to paragraph 4, including prior availment of the specified earlier notification and availability of records for departmental verification. Mere assertion of eligibility is insufficient where the assessee has not filed the required classification list or declaration and the department cannot verify compliance with the earlier exemption conditions. Where goods are removed without payment of appropriate duty and the exemption claim fails, penalty is attracted, though its quantum may be moderated on the facts. en-us Fri, 02 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51447 Conditional excise exemption under Notification No. 175/86 depends on strict compliance with the proviso to paragraph 4, including prior availment of the specified earlier notification and availability of records for departmental verification. Mere assertion of eligibility is insufficient where the assessee has not filed the required classification list or declaration and the department cannot verify compliance with the earlier exemption conditions. Where goods are removed without payment of appropriate duty and the exemption claim fails, penalty is attracted, though its quantum may be moderated on the facts. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51447