https://www.taxtmi.com/caselaws?id=166609 Exemption under Notification No. 116/75 depended on production of the prescribed certificate for Ambar Charkhas and spare parts, and the Tribunal treated that certification issue as requiring fresh examination. Noting that an earlier Government of India order in an identical matter had accepted a certificate from the Director, Khadi, the Tribunal held that the exemption claim should be reconsidered by the original authority on a de novo record. The appellate order was set aside, and the matter was remitted for fresh decision rather than finally rejecting the claim. en-us Tue, 30 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166609 Exemption under Notification No. 116/75 depended on production of the prescribed certificate for Ambar Charkhas and spare parts, and the Tribunal treated that certification issue as requiring fresh examination. Noting that an earlier Government of India order in an identical matter had accepted a certificate from the Director, Khadi, the Tribunal held that the exemption claim should be reconsidered by the original authority on a de novo record. The appellate order was set aside, and the matter was remitted for fresh decision rather than finally rejecting the claim. Case-Laws Central Excise Tue, 30 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166609