https://www.taxtmi.com/caselaws?id=97827 Concessional excise duty under Notification No. 130/83-C.E. required strict compliance with the specified condition that the sugar factory be covered by a letter of intent or industrial licence from the Ministry of Industry within the prescribed period; certification by the Directorate of Sugar was only an additional requirement. The appellants failed to establish that basic eligibility, and the certificate relied upon was not treated as sufficient to satisfy the notification. The denial of the incentive exemption was therefore upheld, because entitlement to an exemption notification cannot rest on a document from another authority when the notification mandates fulfilment of the statutory condition itself. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97827 Concessional excise duty under Notification No. 130/83-C.E. required strict compliance with the specified condition that the sugar factory be covered by a letter of intent or industrial licence from the Ministry of Industry within the prescribed period; certification by the Directorate of Sugar was only an additional requirement. The appellants failed to establish that basic eligibility, and the certificate relied upon was not treated as sufficient to satisfy the notification. The denial of the incentive exemption was therefore upheld, because entitlement to an exemption notification cannot rest on a document from another authority when the notification mandates fulfilment of the statutory condition itself. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97827