https://www.taxtmi.com/caselaws?id=332022 Exemption notifications must be strictly complied with, and the prescribed pre-clearance certificate condition under Notification No. 108/95-CE was mandatory. The appellant failed to produce the certificate before the jurisdictional excise authority prior to clearance, and the certificate available was issued in the name of another entity. As the conditions of the notification were not fulfilled and could not be treated as satisfied on the record, the exemption was denied and that denial was upheld. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 06 Sep 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332022 Exemption notifications must be strictly complied with, and the prescribed pre-clearance certificate condition under Notification No. 108/95-CE was mandatory. The appellant failed to produce the certificate before the jurisdictional excise authority prior to clearance, and the certificate available was issued in the name of another entity. As the conditions of the notification were not fulfilled and could not be treated as satisfied on the record, the exemption was denied and that denial was upheld. Case-Laws Central Excise Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332022