https://www.taxtmi.com/caselaws?id=271653 Limitation for a show-cause notice was held to run from the date of clearances, and the pendency of a writ petition did not extend that period where the notice was issued after six months had already expired. Exemption could not be denied merely because the essentiality certificate was produced after clearance or because it referred to a later notification, since the certificate established substantive eligibility and the delay was attributable to procedural and governmental causes. On that reasoning, the demand was set aside and the notification benefit was allowed. en-us Fri, 08 Jan 2016 00:00:00 +0530 Tue, 07 Feb 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271653 Limitation for a show-cause notice was held to run from the date of clearances, and the pendency of a writ petition did not extend that period where the notice was issued after six months had already expired. Exemption could not be denied merely because the essentiality certificate was produced after clearance or because it referred to a later notification, since the certificate established substantive eligibility and the delay was attributable to procedural and governmental causes. On that reasoning, the demand was set aside and the notification benefit was allowed. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271653