https://www.taxtmi.com/caselaws?id=121700 An exemption notification for cement supplied for earthquake relief required a supporting certificate within three months, but also allowed the Assistant Commissioner to extend that period on sufficient cause. The time condition was construed as permitting extension of the original three-month limit, and not as confining relief to a further fixed three months. Because the exemption was intended to support earthquake-hit areas, delayed production of the certificate could not be rejected on a rigid reading of the condition, and the claim for exemption and consequential refund required reconsideration. en-us Fri, 27 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 16:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121700 An exemption notification for cement supplied for earthquake relief required a supporting certificate within three months, but also allowed the Assistant Commissioner to extend that period on sufficient cause. The time condition was construed as permitting extension of the original three-month limit, and not as confining relief to a further fixed three months. Because the exemption was intended to support earthquake-hit areas, delayed production of the certificate could not be rejected on a rigid reading of the condition, and the claim for exemption and consequential refund required reconsideration. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121700