https://www.taxtmi.com/caselaws?id=109216 An exemption claim under a notification could not be finally rejected merely because the end-use certificate was filed after the stipulated period, where the assessee had not been given a proper opportunity to explain the delay. The notification required the certificate within three months, or within any extended period allowed by the Assistant Collector, and the delayed filing needed fresh consideration on that explanation. The matter was remanded to the Assistant Commissioner to examine the certificate, consider the delay, and pass a fresh order. en-us Tue, 17 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 16:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109216 An exemption claim under a notification could not be finally rejected merely because the end-use certificate was filed after the stipulated period, where the assessee had not been given a proper opportunity to explain the delay. The notification required the certificate within three months, or within any extended period allowed by the Assistant Collector, and the delayed filing needed fresh consideration on that explanation. The matter was remanded to the Assistant Commissioner to examine the certificate, consider the delay, and pass a fresh order. Case-Laws Customs Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109216