https://www.taxtmi.com/caselaws?id=188637 A mandatory pre-clearance certification requirement in an exemption notification must be strictly complied with, and failure to produce the prescribed certificate before clearance of goods disentitles the manufacturer to the exemption. The requirement of a certificate from the United Nations or the concerned international organisation before the jurisdictional Assistant Commissioner was treated as a condition precedent, so a photocopy or absence of rebuttal evidence could not cure the defect. The challenge to the Tribunal's view therefore failed. en-us Tue, 19 Feb 2013 00:00:00 +0530 Fri, 06 Jan 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188637 A mandatory pre-clearance certification requirement in an exemption notification must be strictly complied with, and failure to produce the prescribed certificate before clearance of goods disentitles the manufacturer to the exemption. The requirement of a certificate from the United Nations or the concerned international organisation before the jurisdictional Assistant Commissioner was treated as a condition precedent, so a photocopy or absence of rebuttal evidence could not cure the defect. The challenge to the Tribunal's view therefore failed. Case-Laws Central Excise Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188637