https://www.taxtmi.com/caselaws?id=216863 An amendment letter stated that it would form an integral part of the original project certificate, and a corrigendum clarified the appellant's name. On that basis, denial of exemption under Notification No. 108/95-C.E. merely because the original certificate did not mention the appellant's name was considered unsustainable at the prima facie stage. The appellants were therefore found to have made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty, interest and penalty. en-us Fri, 29 Jul 2011 00:00:00 +0530 Fri, 07 Sep 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216863 An amendment letter stated that it would form an integral part of the original project certificate, and a corrigendum clarified the appellant's name. On that basis, denial of exemption under Notification No. 108/95-C.E. merely because the original certificate did not mention the appellant's name was considered unsustainable at the prima facie stage. The appellants were therefore found to have made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty, interest and penalty. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216863