https://www.taxtmi.com/caselaws?id=204942 Exemption under Notification No. 108/95-C.E. read with Notification No. 4/99-C.E. was unavailable where the prescribed certificate was not issued in the manufacturer's own name. The notification was held to require strict compliance, so a certificate issued to a third party or intermediary could not satisfy the condition for clearance exemption. A further objection based on the certificate being a photocopy, or on the adjudicating authority's reference allegedly travelling beyond the show cause notice, did not vitiate the demand because the core defect was the absence of a certificate in the respondent's favour. The demand was restored and exemption denied. en-us Wed, 19 Jan 2011 00:00:00 +0530 Mon, 27 Jun 2011 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204942 Exemption under Notification No. 108/95-C.E. read with Notification No. 4/99-C.E. was unavailable where the prescribed certificate was not issued in the manufacturer's own name. The notification was held to require strict compliance, so a certificate issued to a third party or intermediary could not satisfy the condition for clearance exemption. A further objection based on the certificate being a photocopy, or on the adjudicating authority's reference allegedly travelling beyond the show cause notice, did not vitiate the demand because the core defect was the absence of a certificate in the respondent's favour. The demand was restored and exemption denied. Case-Laws Central Excise Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204942