https://www.taxtmi.com/caselaws?id=111451 Clearance of goods without producing the certificate required by Notification No. 108/95-C.E. at the time of removal justified penal consequences under Rule 173Q, because exemption conditions were not complied with when duty liability arose. Subsequent production and acceptance of the certificate at the appellate stage cured the exemption benefit, but did not undo the earlier non-compliance. The clearance was therefore treated as having been made without payment of duty for want of fulfilment of the notification conditions, so penalty was leviable. However, the circumstances warranted interference with the penalty quantum, and the amount was reduced. en-us Fri, 13 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111451 Clearance of goods without producing the certificate required by Notification No. 108/95-C.E. at the time of removal justified penal consequences under Rule 173Q, because exemption conditions were not complied with when duty liability arose. Subsequent production and acceptance of the certificate at the appellate stage cured the exemption benefit, but did not undo the earlier non-compliance. The clearance was therefore treated as having been made without payment of duty for want of fulfilment of the notification conditions, so penalty was leviable. However, the circumstances warranted interference with the penalty quantum, and the amount was reduced. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111451