https://www.taxtmi.com/caselaws?id=52833 Nil rate of duty on paper products treated as newsprint was held to depend on manufacture by a unit specified in Schedule I of the Newsprint Control Order, 1962. Because the assessee had applied for inclusion in Schedule I on 23-12-1999, the benefit was taken to accrue from that application date, with the later registration treated as a formal completion of the process. Duty for the earlier period had to be recomputed on that basis, and the penalty could not survive once the exemption entitlement was accepted. en-us Thu, 06 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52833 Nil rate of duty on paper products treated as newsprint was held to depend on manufacture by a unit specified in Schedule I of the Newsprint Control Order, 1962. Because the assessee had applied for inclusion in Schedule I on 23-12-1999, the benefit was taken to accrue from that application date, with the later registration treated as a formal completion of the process. Duty for the earlier period had to be recomputed on that basis, and the penalty could not survive once the exemption entitlement was accepted. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52833