https://www.taxtmi.com/caselaws?id=93424 Exemption under Notification No. 75/94-CE was refused because the certificate referred to in the CBEC circular dated 3-4-1996 had not been produced. The tribunal found that the certificate was neither called for nor given an opportunity to be furnished before disposal of the appeals, and that the assessees should have been allowed a reasonable chance to obtain and submit it. The impugned order was therefore set aside and the matter remanded to the jurisdictional Assistant Commissioner for fresh decision after granting reasonable opportunity of hearing. en-us Fri, 25 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93424 Exemption under Notification No. 75/94-CE was refused because the certificate referred to in the CBEC circular dated 3-4-1996 had not been produced. The tribunal found that the certificate was neither called for nor given an opportunity to be furnished before disposal of the appeals, and that the assessees should have been allowed a reasonable chance to obtain and submit it. The impugned order was therefore set aside and the matter remanded to the jurisdictional Assistant Commissioner for fresh decision after granting reasonable opportunity of hearing. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93424