https://www.taxtmi.com/caselaws?id=121030 A beneficial excise exemption under Notification No. 16/2001-C.E. could not be denied merely because the quantity in the utilisation certificate differed marginally from the delivery challan. The certificate and delivery documents otherwise matched on consignments, lorry receipts and challans, and the small variation in decimal figures was treated as a clerical discrepancy rather than evidence that the goods were not received or used for the specified purpose. In the absence of contrary evidence, the substantive conditions of the notification were held satisfied and the exemption benefit was allowed. en-us Tue, 03 Apr 2007 00:00:00 +0530 Thu, 26 Jul 2012 11:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121030 A beneficial excise exemption under Notification No. 16/2001-C.E. could not be denied merely because the quantity in the utilisation certificate differed marginally from the delivery challan. The certificate and delivery documents otherwise matched on consignments, lorry receipts and challans, and the small variation in decimal figures was treated as a clerical discrepancy rather than evidence that the goods were not received or used for the specified purpose. In the absence of contrary evidence, the substantive conditions of the notification were held satisfied and the exemption benefit was allowed. Case-Laws Central Excise Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121030