https://www.taxtmi.com/caselaws?id=78792 The appellant-assessee was denied exemption under a Notification for goods cleared without payment of Central Excise Duty. The court held that the appellant could not claim exemption based on a certificate issued to the supplier, as it was not in their favor. Despite arguments regarding the project financed by an International Organization, the court emphasized strict compliance with exemption conditions. As the appellant did not meet all requirements specified in the Notification, the appeal was dismissed, and they were liable to pay the demanded duty, interest, and penalty. en-us Mon, 08 Feb 2010 00:00:00 +0530 Fri, 17 Dec 2010 13:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78792 The appellant-assessee was denied exemption under a Notification for goods cleared without payment of Central Excise Duty. The court held that the appellant could not claim exemption based on a certificate issued to the supplier, as it was not in their favor. Despite arguments regarding the project financed by an International Organization, the court emphasized strict compliance with exemption conditions. As the appellant did not meet all requirements specified in the Notification, the appeal was dismissed, and they were liable to pay the demanded duty, interest, and penalty. Case-Laws Central Excise Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78792