https://www.taxtmi.com/caselaws?id=86341 Exemption under Notification No. 262/86-C.E. was available for solvent extracted refined groundnut oil where the prescribed certificate, though not produced at clearance or original adjudication, was later filed before the appellate authority and covered the relevant period and quantity. The earlier non-production was treated as a procedural lapse because the substantive condition of the notification stood satisfied by the later certificate and supporting records. On that basis, the exemption was held admissible and the demand and penalty were set aside. en-us Sat, 11 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86341 Exemption under Notification No. 262/86-C.E. was available for solvent extracted refined groundnut oil where the prescribed certificate, though not produced at clearance or original adjudication, was later filed before the appellate authority and covered the relevant period and quantity. The earlier non-production was treated as a procedural lapse because the substantive condition of the notification stood satisfied by the later certificate and supporting records. On that basis, the exemption was held admissible and the demand and penalty were set aside. Case-Laws Central Excise Sat, 11 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86341