https://www.taxtmi.com/caselaws?id=249986 The exemption under Notification No. 6/2006-CE depended on production of the prescribed certificate from the Project Implementing Authority. As the certificate was not produced before the adjudicating authority or the Tribunal, the condition precedent for exemption remained unfulfilled, so the duty demand and consequential interest were upheld. The penalty was, however, treated as excessive in view of the appellant's disclosure of its claim and prior payment, and was reduced on equitable considerations, granting partial relief. en-us Mon, 07 Jul 2014 00:00:00 +0530 Tue, 29 Jul 2014 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249986 The exemption under Notification No. 6/2006-CE depended on production of the prescribed certificate from the Project Implementing Authority. As the certificate was not produced before the adjudicating authority or the Tribunal, the condition precedent for exemption remained unfulfilled, so the duty demand and consequential interest were upheld. The penalty was, however, treated as excessive in view of the appellant's disclosure of its claim and prior payment, and was reduced on equitable considerations, granting partial relief. Case-Laws Central Excise Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249986