https://www.taxtmi.com/caselaws?id=248949 A typographical error in the Project Authority Certificate, wrongly mentioning the manufacturing unit's address, was treated as a procedural lapse and not a ground to defeat interim exemption relief. Because the record suggested the relevant facility existed at the other unit and the underlying eligibility required final factual verification, a prima facie case for full waiver of recovery was made out. Stay from recovery of the confirmed dues and penalties was therefore granted until disposal of the appeal. en-us Mon, 08 Jul 2013 00:00:00 +0530 Mon, 30 Jun 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248949 A typographical error in the Project Authority Certificate, wrongly mentioning the manufacturing unit's address, was treated as a procedural lapse and not a ground to defeat interim exemption relief. Because the record suggested the relevant facility existed at the other unit and the underlying eligibility required final factual verification, a prima facie case for full waiver of recovery was made out. Stay from recovery of the confirmed dues and penalties was therefore granted until disposal of the appeal. Case-Laws Central Excise Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248949