https://www.taxtmi.com/caselaws?id=266638 Exemption under Serial No. 91 of Notification No. 6/2006-C.E. was analysed in the context of indigenous procurement, with the certification requirement in Notification No. 21/2002-Cus. found not to be expressly incorporated for such supplies. The supplier showed that the goods were obtained through International Competitive Bidding and that a Project Authority Certificate had been issued. The absence of evidence that similarly placed manufacturers were being proceeded against, together with the risk of discriminatory treatment if the customs certificate were insisted upon for domestic procurement, supported interim relief. Complete waiver of the confirmed dues and penalties was granted, with recovery stayed until disposal of the appeal. en-us Thu, 06 Feb 2014 00:00:00 +0530 Thu, 22 Oct 2015 15:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266638 Exemption under Serial No. 91 of Notification No. 6/2006-C.E. was analysed in the context of indigenous procurement, with the certification requirement in Notification No. 21/2002-Cus. found not to be expressly incorporated for such supplies. The supplier showed that the goods were obtained through International Competitive Bidding and that a Project Authority Certificate had been issued. The absence of evidence that similarly placed manufacturers were being proceeded against, together with the risk of discriminatory treatment if the customs certificate were insisted upon for domestic procurement, supported interim relief. Complete waiver of the confirmed dues and penalties was granted, with recovery stayed until disposal of the appeal. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266638