https://www.taxtmi.com/caselaws?id=100680 Notification No. 5/98-C.E. made exemption conditional on production of a certificate from the prescribed authority confirming a cement manufacturer's installed capacity. Where the assessee had applied for the certificate, the authorities had not acted on the request, and a Chartered Engineer's certificate showed that capacity was within the prescribed limit, the non-production defect was treated as rectifiable. Denial of the exemption without allowing reasonable time to obtain the prescribed certificate was considered unjust, and the exemption denial was set aside with remand to permit procurement of the requisite certificate. en-us Tue, 09 Oct 2001 00:00:00 +0530 Fri, 03 Feb 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100680 Notification No. 5/98-C.E. made exemption conditional on production of a certificate from the prescribed authority confirming a cement manufacturer's installed capacity. Where the assessee had applied for the certificate, the authorities had not acted on the request, and a Chartered Engineer's certificate showed that capacity was within the prescribed limit, the non-production defect was treated as rectifiable. Denial of the exemption without allowing reasonable time to obtain the prescribed certificate was considered unjust, and the exemption denial was set aside with remand to permit procurement of the requisite certificate. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100680