No Excise Duty Exemption if conditions mentioned in Exemption Notification of Excise Rules not complied – SC

Indian Oil Corporation Ltd Vs CCE (SC) – CIVIL APPEAL NOs. 4530-4532 OF 2005 The language of Rule 192 of Chapter X of the Central Excise Rules, 1944 is clear that for availing concession from excise duty on excisable goods used in a specified industrial process, a person must obtain a registration certificate from the Collector and that “the concession shall, unless renewed by the Collector, cease on the expiry of the registration certificate”. Admittedly, the registration certificate of the appellant expired on 31.12.1995. Hence, the exemption granted under the notification ceased ...