https://www.taxtmi.com/caselaws?id=246828 Exemption under Notification No. 108/95 was not denied merely because the certificate supporting supply to UNICEF was issued in the name of a sister concern rather than the appellant. The supplies to UNICEF were undisputed, and the certificate had been produced before the jurisdictional Central Excise authority. An earlier appellate order on the same issue had accepted that the substantive conditions of the notification were satisfied, and that order had not been challenged by the Revenue. The name defect in the certificate was treated as a curable irregularity, so the exemption remained available to the appellant. en-us Wed, 02 Jan 2013 00:00:00 +0530 Wed, 23 Apr 2014 10:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246828 Exemption under Notification No. 108/95 was not denied merely because the certificate supporting supply to UNICEF was issued in the name of a sister concern rather than the appellant. The supplies to UNICEF were undisputed, and the certificate had been produced before the jurisdictional Central Excise authority. An earlier appellate order on the same issue had accepted that the substantive conditions of the notification were satisfied, and that order had not been challenged by the Revenue. The name defect in the certificate was treated as a curable irregularity, so the exemption remained available to the appellant. Case-Laws Central Excise Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246828