https://www.taxtmi.com/caselaws?id=206218 Delayed production of the Drug Controller certificate did not defeat entitlement to exemption under Notification No. 234/86-CE because the assessee had pursued the certificate and the delay arose from the outside public authority, not from lack of diligence. The certification condition was treated as directory rather than mandatory since compliance depended partly on the assessee and partly on an external authority. Substantial compliance was sufficient to retain the exemption benefit, and the demand and penalties were set aside. en-us Fri, 26 Aug 2011 00:00:00 +0530 Thu, 13 Jun 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206218 Delayed production of the Drug Controller certificate did not defeat entitlement to exemption under Notification No. 234/86-CE because the assessee had pursued the certificate and the delay arose from the outside public authority, not from lack of diligence. The certification condition was treated as directory rather than mandatory since compliance depended partly on the assessee and partly on an external authority. Substantial compliance was sufficient to retain the exemption benefit, and the demand and penalties were set aside. Case-Laws Central Excise Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206218