https://www.taxtmi.com/caselaws?id=86769 Exemption under Notification No. 262/86-C.E. could not be denied merely because the prescribed certificate was produced after the time allowed, where the assessee had explained the delay and the certificate was later furnished for the relevant period. The certificate identified the oil used and showed that the application had been made within time, with the delay attributable to the issuing authority. Applying the principle of substantial compliance, the Tribunal held that delayed production by itself did not defeat the exemption, and the demand was set aside. en-us Tue, 15 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86769 Exemption under Notification No. 262/86-C.E. could not be denied merely because the prescribed certificate was produced after the time allowed, where the assessee had explained the delay and the certificate was later furnished for the relevant period. The certificate identified the oil used and showed that the application had been made within time, with the delay attributable to the issuing authority. Applying the principle of substantial compliance, the Tribunal held that delayed production by itself did not defeat the exemption, and the demand was set aside. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86769