https://www.taxtmi.com/caselaws?id=116061 A procedural requirement for producing the exemption certificate under Notification No. 108/95-C.E. was treated as directory rather than substantive, so belated production did not by itself defeat the exemption claim where the supplies were otherwise shown to be for a World Bank-funded project approved by the Government of India. On that basis, the applicants were found entitled to waiver of pre-deposit and stay, and interim relief was granted allowing the appeal to proceed without pre-deposit. en-us Thu, 08 Sep 2005 00:00:00 +0530 Wed, 06 Jun 2012 18:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116061 A procedural requirement for producing the exemption certificate under Notification No. 108/95-C.E. was treated as directory rather than substantive, so belated production did not by itself defeat the exemption claim where the supplies were otherwise shown to be for a World Bank-funded project approved by the Government of India. On that basis, the applicants were found entitled to waiver of pre-deposit and stay, and interim relief was granted allowing the appeal to proceed without pre-deposit. Case-Laws Central Excise Thu, 08 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116061