https://www.taxtmi.com/caselaws?id=245899 Prima facie compliance with Notification No. 108/1995-C.E. procedures justified complete waiver of pre-deposit and stay of recovery. The record showed that the project authority certificate had been obtained and submitted, the department had acknowledged receipt, and clearances were made by invoice with reference to that communication. On those facts, the exemption procedure appeared to have been followed. The demand also rested on a doubtful invocation of the extended limitation period, particularly where the relevant facts were already within departmental knowledge. Supply to the contractor was not treated as fatal to the exemption claim at the interim stage. en-us Mon, 17 Jun 2013 00:00:00 +0530 Wed, 23 Apr 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245899 Prima facie compliance with Notification No. 108/1995-C.E. procedures justified complete waiver of pre-deposit and stay of recovery. The record showed that the project authority certificate had been obtained and submitted, the department had acknowledged receipt, and clearances were made by invoice with reference to that communication. On those facts, the exemption procedure appeared to have been followed. The demand also rested on a doubtful invocation of the extended limitation period, particularly where the relevant facts were already within departmental knowledge. Supply to the contractor was not treated as fatal to the exemption claim at the interim stage. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245899