TaxTMI 
TaxTMI 
1980 (2) TMI 75
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....ained petitioners' case stated the petitioners had supplied sesqui sodium silicate to M/s. Patel Export, Nadiad in terms of Exemption Notification No. 154/70, dated 1-8-1970. He contended that the petitioner had duly followed the procedure under Chapter 'X' inasmuch as they had given the product in question only on L. 6 License who are holder of Licence No. 1-3-1971 and the product manufactured by....
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....54/70 had not been obtained, he stated that they had despatched the classification list but did not wait for receipt of the approved copy of the classification list. He pointed out that the classification list in this behalf was despatched on 3-6-1974 and the officers had enough time to return the same to the petitioners after approval because the supply was made only in Sept., 1974. He stated thi....
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....eferred to in Exemption Notification No. 154/70, but he pointed out that these formalities were not listed in Chapter 'X' procedure and the consignee was made aware of these requirements only by the Supdt.'s letter C. No. MP/ 20/80 II/75/3391, dated 19-7-1965 of which he gave a copy. His contention was that if the petitioner or the consignee had been informed of these formalities earlier they woul....