https://www.taxtmi.com/caselaws?id=218710 Where an exemption notification required a District Magistrate's certificate for goods donated for earthquake relief, the certifying authority had only a limited factual role: it had to verify whether the goods were intended for use in the affected areas and issue the certificate on that basis. Questions such as whether the manufacturer itself had to be the donor, or whether goods could be sold and later donated through an approved agency, concerned eligibility for exemption and fell within the excise authorities' domain. The refusal to issue the certificate was therefore unjustified, and the certificate process was directed to proceed, leaving exemption eligibility open for the fiscal authority. en-us Fri, 23 Dec 2011 00:00:00 +0530 Fri, 23 Nov 2012 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218710 Where an exemption notification required a District Magistrate's certificate for goods donated for earthquake relief, the certifying authority had only a limited factual role: it had to verify whether the goods were intended for use in the affected areas and issue the certificate on that basis. Questions such as whether the manufacturer itself had to be the donor, or whether goods could be sold and later donated through an approved agency, concerned eligibility for exemption and fell within the excise authorities' domain. The refusal to issue the certificate was therefore unjustified, and the certificate process was directed to proceed, leaving exemption eligibility open for the fiscal authority. Case-Laws Central Excise Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218710