https://www.taxtmi.com/caselaws?id=124892 Exemption under a notification was available only on production, at clearance, of a certificate from the authorised officer of the registered society confirming that the yarn would be used only on handlooms. The record showed that no such certificate was produced before clearance or before the original authority, and a consignment of poly-viscose blended yarn not covered by the notification was also included in the claim. On that basis, the claim did not satisfy the prescribed pre-condition and the bona fides were negated, so the order setting aside penalty was held unsustainable and the original penalty was restored. en-us Fri, 20 Mar 2009 00:00:00 +0530 Tue, 16 Oct 2012 18:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124892 Exemption under a notification was available only on production, at clearance, of a certificate from the authorised officer of the registered society confirming that the yarn would be used only on handlooms. The record showed that no such certificate was produced before clearance or before the original authority, and a consignment of poly-viscose blended yarn not covered by the notification was also included in the claim. On that basis, the claim did not satisfy the prescribed pre-condition and the bona fides were negated, so the order setting aside penalty was held unsustainable and the original penalty was restored. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124892