Collector Of C. Ex., Ahmedabad vs Cadila Laboratories (P) Ltd.

The Supreme Court held that the respondents were not entitled to exemption under Notification No. 144/65-C.E. as they failed to follow the mandatory procedure outlined in Rule 56A of the Central Excise Rules, 1944. The Court emphasized that compliance with procedural requirements is a pre-condition for claiming exemptions under the Customs Tariff Act, 1975. Consequently, the Tribunal's decision granting the exemption was set aside, and the appeal was allowed in favor of the appellants.