https://www.taxtmi.com/caselaws?id=53369 Exemption from central excise duty on Naphtha was conditional on strict compliance with the prescribed procedural requirements, including production of the required authorisation before clearance. As no duly countersigned Annexure I was available at the time of removal, subsequent use of the goods could not cure the defect, and the duty demand was upheld. Penalty was attracted for removal without duty and without the required document, but the quantum was found disproportionate and was reduced. The ruling reinforces that conditional excise exemptions are unavailable unless the stated procedure is followed in full. en-us Fri, 02 Jul 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53369 Exemption from central excise duty on Naphtha was conditional on strict compliance with the prescribed procedural requirements, including production of the required authorisation before clearance. As no duly countersigned Annexure I was available at the time of removal, subsequent use of the goods could not cure the defect, and the duty demand was upheld. Penalty was attracted for removal without duty and without the required document, but the quantum was found disproportionate and was reduced. The ruling reinforces that conditional excise exemptions are unavailable unless the stated procedure is followed in full. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53369