https://www.taxtmi.com/caselaws?id=215175 Exemption under Notification No. 33/2005-CE, as amended by Notification No. 38/2005-CE, was available where the certificate was issued in terms of those notifications and the goods were cleared while both remained in force. The phrase in the certificate stating that the notifications were valid for the year 2007-08 was read in its natural and grammatical sense as describing the notifications, not as imposing a separate expiry period on the certificate. As no other ground to deny the exemption was raised, the demand, interest, and penalty could not be sustained. en-us Mon, 23 Jan 2012 00:00:00 +0530 Tue, 09 Oct 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215175 Exemption under Notification No. 33/2005-CE, as amended by Notification No. 38/2005-CE, was available where the certificate was issued in terms of those notifications and the goods were cleared while both remained in force. The phrase in the certificate stating that the notifications were valid for the year 2007-08 was read in its natural and grammatical sense as describing the notifications, not as imposing a separate expiry period on the certificate. As no other ground to deny the exemption was raised, the demand, interest, and penalty could not be sustained. Case-Laws Central Excise Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215175