https://www.taxtmi.com/caselaws?id=123309 Exemption under Notification No. 108/95-C.E. was held to remain conditional until the post-clearance requirement of supply for use in a project financed by an approved international organization was actually satisfied. The certification obtained from public authorities did not extinguish that substantive obligation, so duty and interest were confirmed and the limitation defence failed. On penalty, the same certification was treated as a mitigating factor, and the penalty was set aside on a lenient view of the facts. The exemption claim therefore failed as to duty and interest, but succeeded in removing the penal consequence. en-us Wed, 23 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 16:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123309 Exemption under Notification No. 108/95-C.E. was held to remain conditional until the post-clearance requirement of supply for use in a project financed by an approved international organization was actually satisfied. The certification obtained from public authorities did not extinguish that substantive obligation, so duty and interest were confirmed and the limitation defence failed. On penalty, the same certification was treated as a mitigating factor, and the penalty was set aside on a lenient view of the facts. The exemption claim therefore failed as to duty and interest, but succeeded in removing the penal consequence. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123309