https://www.taxtmi.com/caselaws?id=241934 Exemption under Notification No. 6/2006-CE could not be denied solely because the prescribed certificate was produced after clearance of the goods. Where the substantive conditions for the notification were otherwise satisfied, delayed production of the certificate was treated as a procedural lapse and not a ground to refuse the benefit. The demand and penalty were therefore unsustainable. en-us Mon, 22 Apr 2013 00:00:00 +0530 Sat, 04 Jan 2014 06:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241934 Exemption under Notification No. 6/2006-CE could not be denied solely because the prescribed certificate was produced after clearance of the goods. Where the substantive conditions for the notification were otherwise satisfied, delayed production of the certificate was treated as a procedural lapse and not a ground to refuse the benefit. The demand and penalty were therefore unsustainable. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241934