https://www.taxtmi.com/caselaws?id=271129 Exemption from central excise duty was not to be denied merely because the DMRC eligibility certificate was produced late or in copy form, where the goods were shown to have been cleared for use in the DMRC project and the substantive conditions of the notification were satisfied. The requirement to produce the certificate before clearance was treated as directory on these facts, and the late filing was regarded as a procedural lapse rather than a failure of entitlement. The demand, interest, and penalty were therefore unsustainable. en-us Tue, 01 Dec 2015 00:00:00 +0530 Thu, 16 Jun 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271129 Exemption from central excise duty was not to be denied merely because the DMRC eligibility certificate was produced late or in copy form, where the goods were shown to have been cleared for use in the DMRC project and the substantive conditions of the notification were satisfied. The requirement to produce the certificate before clearance was treated as directory on these facts, and the late filing was regarded as a procedural lapse rather than a failure of entitlement. The demand, interest, and penalty were therefore unsustainable. Case-Laws Central Excise Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271129