https://www.taxtmi.com/caselaws?id=246328 Exemption under Notification No. 108/95-C.E. was claimed for clearances made against a certificate issued by the competent authority for the assessee's units. The absence of the original certificate at the time of removal, and use of a photocopy or a common certificate for multiple units, did not by itself establish wrongful availment where the certificate was not shown to be false, the authorised quantity was not exceeded, and no actual revenue loss was demonstrated. On that basis, insistence on separate certificates for each factory was unwarranted, and the duty demand and penalty were held unsustainable. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246328 Exemption under Notification No. 108/95-C.E. was claimed for clearances made against a certificate issued by the competent authority for the assessee's units. The absence of the original certificate at the time of removal, and use of a photocopy or a common certificate for multiple units, did not by itself establish wrongful availment where the certificate was not shown to be false, the authorised quantity was not exceeded, and no actual revenue loss was demonstrated. On that basis, insistence on separate certificates for each factory was unwarranted, and the duty demand and penalty were held unsustainable. Case-Laws Central Excise Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246328