https://www.taxtmi.com/caselaws?id=93207 A procedural time limit in an exemption notification did not defeat relief where the stipulated substantive use of the air conditioner within the establishment was undisputed. The notification required the manufacturer to satisfy the proper officer within one month of clearance, or within an extended period allowed by the Collector, but the record showed no dispute as to fulfilment of the notification's object. The absence of an extension application was treated as non-decisive on these facts, and the exemption was held to remain available. en-us Mon, 06 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93207 A procedural time limit in an exemption notification did not defeat relief where the stipulated substantive use of the air conditioner within the establishment was undisputed. The notification required the manufacturer to satisfy the proper officer within one month of clearance, or within an extended period allowed by the Collector, but the record showed no dispute as to fulfilment of the notification's object. The absence of an extension application was treated as non-decisive on these facts, and the exemption was held to remain available. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93207