https://www.taxtmi.com/caselaws?id=93989 A manufacturer who has already produced and had verified the requisite certificate under a concessional-duty notification cannot be denied the benefit merely because the Department asks for the certificate again. The Tribunal noted that the notification condition had been satisfied in the first instance, so repeated production was not a valid basis to reject the concession. It further noted that the earlier Tribunal view on the same notification had been taken to the Supreme Court and the appeal was dismissed. The demand was therefore unsustainable on the ground of second-time non-production of the certificate, and concessional duty remained available. en-us Mon, 14 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93989 A manufacturer who has already produced and had verified the requisite certificate under a concessional-duty notification cannot be denied the benefit merely because the Department asks for the certificate again. The Tribunal noted that the notification condition had been satisfied in the first instance, so repeated production was not a valid basis to reject the concession. It further noted that the earlier Tribunal view on the same notification had been taken to the Supreme Court and the appeal was dismissed. The demand was therefore unsustainable on the ground of second-time non-production of the certificate, and concessional duty remained available. Case-Laws Central Excise Mon, 14 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93989