https://www.taxtmi.com/caselaws?id=51748 Exemption under the excise scheme remained unavailable where the assessee admittedly failed to comply with the prescribed Chapter X procedure and lacked the required L6 licence for the Pune unit. The Tribunal held that exemption conditions and procedural safeguards form part of the statutory scheme and must be satisfied in full; they cannot be treated as optional or selectively ignored while still claiming consequential refund. Because the mandatory procedure was not followed, the exemption claim failed and refund was denied. en-us Mon, 18 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51748 Exemption under the excise scheme remained unavailable where the assessee admittedly failed to comply with the prescribed Chapter X procedure and lacked the required L6 licence for the Pune unit. The Tribunal held that exemption conditions and procedural safeguards form part of the statutory scheme and must be satisfied in full; they cannot be treated as optional or selectively ignored while still claiming consequential refund. Because the mandatory procedure was not followed, the exemption claim failed and refund was denied. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51748